The following is a payroll sheet for Carla Imports for the month of September. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $106,800. In addition, 1.45% is charged both employer and employee for an employees wages in excess of $106,800 per employee.

Earnings to Aug. 31 September Earnings Name Income Tax Withholding Jerry Kaye $75,000 $16,000 $ 1600 Jessie Randle 105,000 19,000 1900 Javier White 5,800 800 80 Jeremy Taggle 126.000 18.000 1800 John Jay 41.800 7,200 720 Joan Short 3,300 1,600 160 Total 356900 $ 62600 6260 Unemployment Tax FICA State Federal $ 220.36 $ 0 0 $ 0 387 0 0 627 12 9.60 -9294 0 0 0 0 413 0 0 644 37 29.60 $ (7002) $ 49 $ 39.20 (b) b Make the entry to record the payroll tax expenses of Carla Company. (Round answers to 2 decimal places, e.g. 15.25. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit