The following information about the payroll for the week ended September 15 was obtained from the records of Simkins Mining Co.: Tax rates assumed: FICA tax, 7.5% of employee annual earnings State unemployment (employer only), 4.2% Federal unemployment (employer only), 0.8% Instructions: 1. For the September 15 payroll, determine the employee FICA tax payable. $ blank. Enter account decreases and cash outflows as negative amounts