The summary of the payroll for the Bumpus Company's monthly pay period ending August 31 indicated the following: $177,000 41,900 Office salaries Federal income tax withheld State income tax withheld Store salaries Medical insurance withheld Social security tax withheld Medicare tax withheld 15,250 81,000 6,180 15,996 3.741 Journalize the entries to record (a) the payroll and (b) the employer's payroll tax expense for the month. The state unemployment tax rate is 5.4%, and the federal unemployment tax rate is 0.8%. Only $9,000 in salaries are subject to unemployment taxes for this period