According to a summary of the payroll of Pendant Publishing Co., $800,000 of payroll was subject to

Question:

According to a summary of the payroll of Pendant Publishing Co., $800,000 of payroll was subject to the 7.5% FICA tax. Also, $17,500 was subject to state and federal unemployment taxes.
a. Calculate the employer’s payroll taxes using the following rates: state unemployment, 4.3%; federal unemployment, 0.8%.
b. Record the entry for the accrual of payroll taxes.