summary of the payroll for the monthly pay period ending July 15 indicated the following 12 points $125,000 32,300 35,000 1370 10,200 2,550 Sales salaries Federal income tax withheld Office salaries Medical insurance withheld Social security tax withheld Medicare tax withheld Journalize the entries to record (a) the payroll and (b) the employer's payroll tax expense for the month. The state unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salar es are subject to unemployment taxes