The payroll register for Automotive Service Center for the pay period ended June 30, 20--, showed the following: The Social Security tax rate is 6.2%, Medicare tax is 1.45%, FUTA tax is 0.8%, and SUTA tax is 5.4%. 1. Prepare a journal entry to record the payroll on June 30,20. If required, round your answers to the nearest cent. If an amount box does not require an entry, leave it blank. 2. Prepare a journal entry to record the employer's payroll taxes. If required, round your answers to the nearest cent. If an amount box does not require an entry, leave it blank