Logan White is general manager of United Salons. During 2024, White worked for the company all year at a $12,200 monthly salary. He also earned a year-end bonus equal to 5% of his annual salary. White's federal income tax withheld during 2024 was $1,220 per month, plus $1,610 on his bonus check. State income tax withheld came to $60 per month, plus $30 on the bonus. FICA tax was withheld on the annual earnings. White authorized the following payroll deductions: Charity Fund contribution of 4% of total earnings and life insurance of $10 per month. Unite unen ic .... Read FICA-OASDI Taxes Payable FICA-Medicare Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable 8,240 2,229 42 378 Requirement 5. Make the journal entry for the payment of the payroll withholdings and taxes. (Record debits first, then credits. Ex Date Accounts Debit Credit 146,400 7,320 16,250 750 Salaries Expense Bonus Expense Employee Federal Income Taxes Payable Employee State Income Taxes Payable FICA-OASDI Taxes Payable FICA-Medicare Taxes Payable Charity Fund Payable Life Insurance Payable Cash 8,240 2,229 6,149 120 119,982 Requirement 4. Make the journal entry to record the accrual of United's payroll tax expense for White's total e Date Accounts Debit Credit Payroll Tax Expense 10,889 FICA-OASDI Taxes Payable 8,240 FICA-Medicare Taxes Payable 2,229 Federal Unemployment Taxes Payable 42 Stato I Inamnlaumont Tavec Pavabla 27A For all payroll calculations, use the following tax rates and round amounts to the nearest cent: Employee: OASDI: 6.2% on first $132,900 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000. Employer: OASDI: 6.2% on first $132,900 earned; Medicare: 1.45%; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned