The Summary of the Payroll for the Monthly Pay Period

Essay

The summary of the payroll for the monthly pay period ending July 15 indicated the following:
Journalize the entries to record (a) the payroll and (b) the employer's payroll tax expense for the month. The state unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salaries are subject to unemployment taxes.