YanYu Zheng is employed by JackJoe, Inc.. During the month of January, YanYu earned her monthly salary of

X for the annual salary$).$

YanYu is single, and had Y$\%$ of her pay for the month withheld for federal income taxes. YanYu works in a state without an income tax.

YanYu's pay is subject to Social Security taxes at a $6\mathrm{.}2\%$ rate and Medicare at a $1\mathrm{.}45\%$ rate. The annual base for social security taxes is $$170,000.$

JackJoe's payroll is subject to federal and state unemployment taxes at a combined rate of $6\%$ on each employee's gross pay, up to $$6,000$ per year.

$($a$)$ Complete YanYu's paycheck and the remittance advice $($i$.$e$.,$ "paycheck stub"$).(5$ points$)$

$($b$)$ Prepare journal entries for YanYu's pay and the related payroll expenses. $(2$ journal entries$)(10$ points$)$

$($c$)$ What is JackJoe's $($employer cost$)$ total expense of payroll taxes FUTA$/$SUTA and FICA for employing YanYu for the entire year? $($hint$,$ based on the payment of the annual salary$)(5$ points$)$ x$=15,000$ y$=3,000$