The payroll of Delaney Company for September 2010 is as follows. Total payroll was $604,800, of which $176,400 is exempt from Social Security tax because it represented amounts paid in excess of $102,000 to certain employees. The amount paid to employees in excess of $7,000 was $516,600. Income taxes in the amount of $100,800 were withheld, as was $11,340 in union dues. The state unemployment tax is 3.5%, but Delaney Company is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current F.I.C.A. tax is 7.65% on an employee's wages to $102,000 and 1.45% in excess of $102,000. No employee for Delaney makes more than $125,000. The federal unemployment tax rate is 0.8% after state credit. Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. (For multiple debit/credit entries, list amounts from largest to smallest, e.g. 10, 8, 6. Round all computations to 0 decimal places and use these rounded amounts for future calculations. Round final answers to 0 decimal places, e.g. 21,120.) --------------------------------------------------------------------------------------------------- I am not sure how to figure out the payroll tax expense, federal un. tax payable & state un. tax payable. This is what I have so far... Wages and salaries expense $604,800 Cash 457,329.60 Withholding taxes payable 100,800 FICA taxes payable 35,330.40 Union dues payable 11,340 Payroll tax expense ? FICA taxes payable 35,330.40 Federal Unemployment Tax Payable ? State Unemployment Tax Payable ?