Selected Information from the Payroll Register of Barbara's Stables for the Week

Selected information from the payroll register of Barbara's Stables for the week ended September 28,20--,is as follows: Social Security tax is 6.2% on the first $110,100 of earnings for each employee.Medicare tax is 1.45% of gross earnings,FUTA tax is 0.8%,and SUTA tax is 5.4% each on the first $7,000 of earnings.

$\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text {Cumulative Pay} \quad\text {Current}\quad\quad\quad\text {Taxable Earnings}$$\begin{array}{lcr}&\text { Before Current} & \text { Gross } & \text {Unemployment } & \text {Social }\\\text { Employee Name } & \text { Earnings } & \text { Pay } & \text { Compensation } &\text { Security }\\\text { Carlosi, Peggy } & \$ 84,240 & \$ 2,350 \\\text { Sanchez, Carmela } & 81,900 & 2,100 \\\text { Delaney, Roger } & 109,800 & 3,320 \\\text { Weitz, Alana } & 6,300 & 1,100 \\\text { Dunhill, Craig } & 6,800 & 1,000 \\\text { Bella Stephen } & 42,330 & 1,850\end{array}$ Calculate the amount of taxable earnings for unemployment and Social Security taxes,and prepare the journal entry to record the employer's payroll taxes as of September 28,20--.