The following Payroll Journal entries for Oct. 15 were made by your predecessor. For FICA tax, assume that the social security rate is 6.0% and the Medicare rate is 1.5%. The state and federal unemployment tax rates are 5.4% and 0.8%, respectively. The company offers 401k plans to employees. Review the journal entries, then answer the questions that follow.

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JOURNAL

ACCOUNTING EQUATION

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
1	Oct. 15	Sales Salaries Expense		93,000.00
2		Officers Salaries Expense		334,800.00
3		Office Salaries Expense		62,000.00
4		Factory Wages Expense		130,200.00
5		Social Security Tax Payable			37,200.00
6		Medicare Tax Payable			9,300.00
7		Employees Federal Income Tax Payable			111,600.00
8		Medical Insurance Payable			68,200.00
9		Retirement Contributions Payable			93,000.00
10		Salaries Payable			300,700.00
11	15	Payroll Tax Expense		47,833.00
12		Social Security Tax Payable			37,200.00
13		Medicare Tax Payable			9,300.00
14		Federal Unemployment Tax Payable			172.00
15		State Unemployment Tax Payable			1,161.00
16	15	Pension Expense		31,000.00
17		Cash			31,000.00

In order to confirm the previous clerks payroll calculations, you have been asked to supply the following amounts based on your review of the payroll entries. These amounts will be checked against the company records and investigated further if necessary.

2. What is the total payroll for Copperfield and Company shown in these journal entries?