On january 8, the end of the first weekly pay period of the year, regis company�s payroll register showed that its employees earned $22,760 of office salaries and $65,840 of sales salaries. withholdings from the employees� salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $12,860 of federal income taxes, $1,340 of medical insurance deductions, and $840 of union dues. no employee earned more than $7,000 in this first period.

required:
1.1
calculate below the amounts for each of these four taxes of regis company. regis�s merit rating reduces its state unemployment tax rate to 4% of the first $7,000 paid each employee. the federal unemployment tax rate is 0.8%. (round your answers to 2 decimal places.)

1.2
prepare the journal entry to record regis company�s january 8 (employee) payroll expenses and liabilities. (round your answers to 2 decimal places.)

2.
prepare the journal entry to record regis�s (employer) payroll taxes resulting from the january 8 payroll. regis�s merit rating reduces its state unemployment tax rate to 4% of the first $7,000 paid each employee. the federal unemployment tax rate is 0.8%. (round your answers to 2 decimal places.)