Response to the following problem:
Mill Creek Golf Course incurred salary expense of $92,000 for December. The store's payroll expense includes employer FICA tax of 8% in addition to state unemployment tax of 5.4% and federal unemployment tax of 0.8%. Of the total salaries, $88,400 is subject to FICA tax, and $9,000 is subject to unemployment tax. Also, the store provides the following benefits for employees: health insurance (cost to the store, $2,060), life insurance (cost to the store, $350), and pension benefits (cost to the store, 6% of salary expense).
Required:
Record Mill Creek's payroll taxes and its expenses for employee benefits. Explanations are not required.