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University
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bachelor in business administration
Polytechnic State University Sanluis
Jan-2006 - Nov-2010
CPA
Polytechnic State University
Jan-2012 - Nov-2016
Professor
Harvard Square Academy (HS2)
Mar-2012 - Present
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Total payroll                                                                                      $56,000
Taxable earnings subject to Social Security                           45,000
Taxable earnings subject to unemployment tax                 2,000
Using the preceding tax rates, prepare the journal entry to record the employer’s payroll tax liability.
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