The summary of the payroll for the monthly pay period ending July 15 indicated the following: Journalize the entries to record (a) the payroll and (b) the employer's payroll tax expense for the month. The unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salaries subject to unemployment taxes. The summary of the payroll for the monthly pay period ending July 15 indicated the following: Journalize the entries to record (a) the payroll and (b) the employer's payroll tax expense for the month. The unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salaries subject to unemployment taxes