The payroll records of a company provided the following data for the current weekly pay period ended March 12.

2. The payroll records of a company provided the following data for the current weekly pay period ended March 12. Earnings To End of Federal Medical Previous Gross Income Insurance Union United Employees Week Pay Taxes Deduction Dues Way D. Hui $15,800 $800 $120 $35 $10 $10 B. Kim 16,850 1.100 180 35 10 15 C. Sly 12,900 1,440 404 35 10 40 Assume that the Social Security portion of the FICA taxes is 6.2% on the first $118,500 and the Medicare portion is 1.45% of all wages paid to each employee for this pay period. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. Prepare the journal entries to A. accrue the payroll and B. record payroll taxes expense