Selected information from the payroll register of Anderson's Dairy for the week ended July 7, 20--, is shown below. The SUTA tax rate is 5.4%, and the FUTA tax rate is 0.8%, both on the first $7,000 of earnings. Social Security tax on the employer is 6.2% on the first $106,800 of earnings, and Medicare tax is 1.45% on gross earnings.

REQUIRED
1. Calculate the total employer payroll taxes for these employees.
2. Prepare the journal entry to record the employer payroll taxes as of July 7,20--.

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Taxable Earnings Cumulative Pay Before Current Current Uncmployment Social Weckly Earnings Compensation Security $ 820 Employec Name Barnum, Alex Ducl, Richard Hunt, J. B. Larson, Susan Mercado, Denise Swan, Judy Yates, Keith Earnings $ 6,750 6,340 23,460 725 1,235 910 105,450 3,520 1,125 25,470 28,675 1,300