Answer:
Given that,
Salaries = $100,000 
FICA taxes withheld = $7,650 
Income taxes withheld = $18,000 
Federal unemployment taxes = $450 
State unemployment taxes = $2,100
Therefore, 
Payroll Tax Expense:
= FICA taxes withheld + Federal unemployment taxes + State unemployment taxes
= $7,650 + $450 + $2,100
= $10,200
The journal entry is as follows:
Payroll Tax Expense A/c                 Dr. $10,200
To FICA taxes withheld                                          $7,650
To Federal unemployment taxes                           $450
To State unemployment taxes                               $2,100
(To record accrual of employer’s payroll taxes)