Tavella Company's first weekly pay period of the year ends on January 8. On that date, the column totals in Tavella's payroll register indicate its sales employees earned $34,745, its office employees earned $21,225, and its delivery employees earned $1,030 in salaries. The employees are to have withheld from their salaries FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $8,625 of federal income taxes, $1,160 of medical insurance deductions, and $138 of union dues. No employee earned more than $7,000 in the first pay period. Required 1. Calculate FICA Social Security taxes payable and FICA Medicare taxes payable. Prepare the journal entry to record Tavella Company's January 8 (employee) payroll expenses and liabilities. (Round amounts to cents.) Check (1) Cr. Salaries Payable, $42,716.50 2. Prepare the journal entry to record Tavella's (employer) payroll taxes resulting from the January 8 payroll. Tavella's merit rating reduces its state unemployment tax rate to 3.4% of the first $7,000 paid each employee. The federal unemployment tax rate is 0.6%. (Round amounts to cents.) (2) Dr. Payroll Taxes Expense, $6,640.50