Widmer Company had gross wages of $320,000 during the week ended June 17. The amount of wages subject to social security tax was $320,000, while the amount of wages subject to federal and state unemployment taxes was $48,000. Tax rates are as follows:
Social security ............................6.0%
Medicare ....................................1.5%
State unemployment ...............5.4%
Federal unemployment ...........0.8%
The total amount withheld from employee wages for federal taxes was $64,000.
a. Journalize the entry to record the payroll for the week of June 17.
b. Journalize the entry to record the payroll tax expense incurred for the week of June 17.