1. Assume a weekly payroll of $30,000 entirely subject to F.I.C.A. and Medicare (7.65%) taxes, with income tax withholding of $3,960. Write the journal entry for the company to record the salaries and wages paid and the employee payroll deductions (12 points). 2. Assume a weekly payroll of $80,000 entirely subject to F.I.C.A. and Medicare (7.65% ) taxes, federal unemployment tax (0.8%) and state unemployment tax (.6%). Write the journal entry to record the employers' payroll taxes (12 points).