2. EM Company had sales gross salaries of $264,000 and office gross salaries of $33,000 during the week ended October 1. The total amount withheld from employee wages for federal taxes was $44,550. Social security taxes withheld were $17,820 and Medicare taxes withheld were $4,445. The amount of wages subject to federal and state unemployment taxes was $88,000. Tax rates are as follows:

Social security	6.0%
Medicare	1.5%
State unemployment	5.3%
Federal unemployment	0.8%

Required:

(a)	Journalize the entry to record the payroll for the week of October 1.
(b)	Journalize the entry to record the payroll tax expenses incurred for the week of October 1.