Use the information from Exercise 8B-2 and the following information to prepare the general journal entry to record the payroll tax expense for the weekly payroll of August 9, 201X.

In Exercise 8B-2
Plant Wages Expense .......... $ 7,128.00
Office Salaries Expense ......... 3,114.00
Deduction for FICA OASDI ...... ... 546.00
Deduction for FICA Medicare ....... 100.30
Deduction for federal income tax ...... 2,362.31
Deduction for state income tax ....... 494.36
Deduction for union dues ......... 920.00

Wages below the FUTA tax wage base limit FUTA tax rate $900.00 Wages below the SUTA tax wage base limit SUTA tax rate $900.00 0.8% 5.4%