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 canted S1, 030 in salaries. The employees are to have withheld from their salaries FICA Social Security taxes at the rate of 6.2%. RCA Medicare taxes at the rate of 1.4% $8, 625 of federal income taxes. $1, 160 of medical insurance deductions, and $138 union dues Ns employee earned more than $7,000 in the first pay period. 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.) Prepare the journal entry to record Tavella's (employer) payroll taxes resulting, from the January h payroll. Tavella's merit rating reduces its state unemployment tax rate to 3.4% of the first S7,000 paid each employee. The federal unemployment tax rate is 0.6%. (Round amounts to cents.) Fishing Guides Co. has four employees. FICA Social Security taxes are 6.2% of the first SWT paid lo each employee, and FICA Medicare taxes are 1.45% of gross pay. Also, for the first $7,000 paid to each employee, the company's FUTA taxes are 0.6% and SUTA taxes are 1.75%. The company is preparing its payroll calculations for the week ended September 20. Payroll records show the following information for the company's four employees