Unemployment Tax Income Tax Withholding FICA State Federal 5 $ $ 5 s. The following is a payroll sheet for Kinigbird Imports for the inonth of September 2025. The company is alloweda 186 uncinployment compensation rate by the state: the federal unemployment tax ate is 0.8% and the maximum for both is $7,000, Assumie 310% federal income tax rate for all employees and a 7.65\% FICA tax on employee and employer on a maximum of $142,800, In addition, 1.45% is charged both employer and employee for an employee's wages in excess of $142.800 per employec. (a) Make the necessary entry to record the payment of the parroll af no entry ls requlred, select "No Entry" for the occount titles and enter 0 for the amounts. Credi taccount tities are automotically indented when amount is entered. Do not indent manualix List aff debit entries before credit entries. Round onswers to 2 decimal places, es. 15.26 )