On August 31, 2011, 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
unemployment 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, 2011.
(2) Record the employer's payroll tax liabilities. (The federal unemployment tax rate is 0.8 percent; the state unemployment tax rate is 5.4 percent.)