The following information about the payroll for the week ended October 4 was obtained from the records of Simkins Mining Co.:

Tax rates assumed:
FICA tax, 7.5% of employee annual earnings
State unemployment (employer only), 42%
Federal unemployment (employer only), 0.8%
Instructions
1. For the October 4 payroll, determine the employee FICA tax payable.
2. Illustrate the effect on the accounts and financial statements of recording the October 4 payroll.
3. Determine the following amounts for the employer payroll taxes related to the October 4 payroll:
(a) FICA tax payable,
(b) State unemployment tax payable, and
(c) Federal unemployment tax payable.
4. Illustrate the effect on the accounts and financial statements of recording the liability for the October 4 employer payroll taxes.

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Salaries Deductions Sales salaries Employee Wages Office salaries $30,000 40,000 20,000 $90,000 Income tax withheld U.S. savings bonds Group insurance $17,000 2,000 6,000