The August 2020 payroll of Clarkson, Inc. was $752,000 of which $86,000 represented amounts paid in excess of $137,700 to certain employees. The amount paid to employees in excess of $7,000 was $519,000. Income taxes withheld were $217,000, and union dues withheld were $18,000. The state unemployment tax is 1.2%, the federal unemployment tax is .8%. The state unemployment tax and federal unemployment tax are both calculated on the first $7,000 of employee wages.

1. The cash paid to employees would be...

2. The amount of Payroll Tax Expense recorded by Clarkson would be...