Answer:
1a.
FICA-Social Security	5,369.20
FICA-Medicare 1,255.70
FUTA	519.60
SUTA 4,676.40
1B. 
Dr Office salaries expense	25,760.00	
Dr Sales salaries expense	60,840.00	
Cr FICA—Social sec. taxes payable 5,369.20
Cr FICA—Medicare taxes payable 1,255.70
Cr Employee fed. inc. taxes payable 12,760.00
Cr Employee medical insurance payable 1,440.00
Cr Employee union dues payable 780.00
Cr Salaries payable 64,995.10
2. 
Dr Payroll taxes expense	11,820.90	
Cr FICA—Social sec. taxes payable 5,369.20
Cr FICA—Medicare taxes payable 1,255.70
Cr State unemployment taxes payable 4,676.40
Cr Federal unemployment taxes payable 519.60
Explanation:
1a. Calculation for the amounts for each of these four taxes of Regis Company.
REGIS Company’s:
Tax	January 8 earnings
Subject to tax ×Tax Rate= Tax Amount
FICA-Social Security	
86,600× 6.20%= 5,369.20
FICA-Medicare	86,600×1.45%= 1,255.70
FUTA	86,600×0.60%=519.60
SUTA	86,600× 5.40% =4,676.40
1B. Preparation of the journal entry to record Regis Company's January 8 employee payroll expenses and liabilities
 
Jan 8	
Dr Office salaries expense	25,760.00	
Dr Sales salaries expense	60,840.00	
Cr FICA—Social sec. taxes payable 5,369.20
Cr FICA—Medicare taxes payable 1,255.70
Cr Employee fed. inc. taxes payable 12,760.00
Cr Employee medical insurance payable 1,440.00
Cr Employee union dues payable 780.00
Cr Salaries payable 64,995.10
2. Preparation of the journal entry to record Regis's employer payroll taxes resulting from the January 8 payroll
 
Jan 8
Dr Payroll taxes expense	11,820.90	
(5,369.20+1,255.70+4,676.40+519.60)
Cr FICA—Social sec. taxes payable 5,369.20
Cr FICA—Medicare taxes payable 1,255.70
Cr State unemployment taxes payable 4,676.40
Cr Federal unemployment taxes payable 519.60
Calculation for the amount Subject to tax
 Office salaries $25,760 
 Sales salaries $60,840 
Subject to tax=$86,600