Withholding taxes payable: I am confused by whether or not to use tax rate of 7.65% only, or does the 1.45% rate in excess of $128,400 come into play?

FICA: the problem states $73,400 was withheld, yet that amount is marked wrong??

mediate Accounting, 17e Help System Announcements The payroll of Sweet Company for September 2019 is as follows. CALCULATOR PRINTER VERSION BACK NEXT Total payroll was $454,000, of which $122,000 is exempt from Social Security tax because it represented amounts paid in excess of $128,400 to certain employees. The amount paid to employees in excess of $7.000 (the maximum for both federal and state unemployment tax) was $399,000. Income taxes in the amount of $73,400 were withheld, as was $9,800 in union dues. The state unemployment tax is 3.5%, but Sweet Company is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current FICA tax is 7.65% on an employee's wages to $128.400 and 1.45% in excess of $128,400. No employee for Sweet makes more than $135,000. The federal unemployment tax rate is 0.896 after state credit. Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. (Round answers to o decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit TSalaries and Wages Expen T 454000 Withholding Taxes Paya 27167 T FICA Taxes Payable 73400 T Union Dues Payable - 9800 Cash (To record wages and salaries pald) 343633 Payroll Tax Expense FICA Taxes Payable 73400 T FUTA Taxes Payable T SUTA Taxes Payable (To record employer payroll taxes) 060