On August 31, 2005, payroll data from the records of Earthtec Enterprises showed:   Payroll:                                             Factory wages

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On August 31, 2005, payroll data from the records of Earthtec Enterprises showed:
Payroll:                                             Factory wages ....................	$125,000
Office salaries ..................	82,500
Sales salaries ...................	98,000
Payroll deductions:                        Income tax withholding ...........	$ 47,800
FICA tax (7.5%) ..................	?
Wages and salaries not subject to FICA tax: Factory wages ....................	$ 28,000
Office salaries ..................	40,000
Sales salaries ...................	45,000
Wages and salaries not subject to federal and state unem- ployment taxes: Factory wages ....................	$ 60,000
Office salaries ..................	80,000
Sales salaries ...................	72,000

 

Provide the entries necessary to:

 

1. Record the payment of the payroll on August 31, 2005.
2. Record the employer's payroll tax liabilities. (The federal unemployment tax rate is0.8 percent; the state unemployment tax rate is 5.4 percent.)