2. Bradley Company had gross wages of $200,000 during the week ended December 10. The amount of wages subject to Social Security was $180,000, while the amount of wages subject to federal and state unemployment taxes was $24,000. The amount withheld from employee wages for federal taxes was $32,000. Tax rates are as follows: Social Security 6.2% Medicare 1.45% State unemployment 5.4% Federal unemployment 0.6% Required: (a) Journalize the entry to record payroll for the week of December 10. (b) Journalize the entry to record the employers payroll tax expense for the week of December 10.