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Problem 1 (16 points) Robin Company payroll records for the month ended October 31, 2021 show the following details: Salaries earned by employees $ 400,000 Federal income taxes withheld 84,000 The salaries are subject to 6% Social Security tax and 1.5% Medicare tax. Note, Social Security tax and Medicare tax are equal amounts for employees and employer. In addition, earnings of $60,000 are subject to state unemployment tax of 5.4% and federal unemployment tax of 0.8%. Record the payroll for October. Also, record payroll tax expense for October. There are more rows than you need. Account Title Debit Credit How much is the net pay