xyz company has total salaries of $70,000$ for the period with federal income tax withholdings of $$5,275.$ FICA tax is $7\mathrm{.}5\%$ which is made up of social security tax of $6\%$ and Medicare tax of $1\mathrm{.}5\%$ what is the journal entry to record the period's payroll

B: ABC company has gross salaries of $84,000$ for the current period. FICA tax is $7\mathrm{.}5\%$ which is made up of social Security tax of $6\%$ and Medicare tax of $1\mathrm{.}5\%.$ Earning of $$7,500$ are subject to FUTA $(\mathrm{.}6\%)$ and SUTA $(5\mathrm{.}4\%).$ What is the journal entry to record the payroll tax expense for the period?