Payroll entries OBJ. 3 Widmer Company had gross wages of $240,000 during the week ended June 17. The amount of wages subject to social security tax was $240,000, while the amount of wages subject to federal and state unemployment taxes was $35,000. 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 $48,000.

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.