At the end of October, the payroll register for Prairie Tool and Die Corporation contained the following totals: wages, $185,500; federal income taxes withheld, $47,442;

state income taxes withheld, $7,818; social security tax withheld, $1 1,501; Medicare tax withheld, $2,689.75; medical insurance deductions, $6,435; and wages subject to unemployment taxes, $28,620.

Prepare entries in journal form to record the (1) monthly payroll and (2) employer payroll expenses, assuming social security and Medicare taxes equal to the amount for employees, a federal unemployment insurance tax of .8 percent, a state unemployment tax of 5.4 percent, and medical insurance premiums for which the employer pays 80 percent of the cost. E-6