According to a summary of the payroll of scotland company, $450,000 was subject to the 6. 2% social security tax and $500,000 was subject to the 1. 45% medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (4. 2%) and federal (0. 8%) unemployment taxes. The journal entry to record accrued salaries would include a.