The pаyrоll аccоuntаnt fоr Moore Industries recorded the following employer's share payroll tax general journal entry for the February 10 pay date: Date Account Title Debit Credit February 10 Payroll Taxes Expense $ 22,503.74 Social Security tax payable 10,221.48 Medicare tax payable 2,390.51 FUTA tax payable ? SUTA tax payable 8,902.58 What is the amount of the FUTA tax payable?