4. The payroll records of a company provided the following data for the weekly pay period ended December 7: Earnings to End of Previous Gross Income Insurance Union United Week Federal Medical Taxes Deduction Dues Way Employee Ronald Arthur S 54,000 $1,200 $216 John Baines Pay 40,500 45,0001,000180 $125 125 150 $15 $15 15 30 20 900 162 Ted Carter -0 The FICA social security tax rate is 6.2% and the FICA Medicare tax rate is 1.45% on all of this week's wages paid to each employee. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. Prepare the journal entries to (a) accrue the payroll and (b) record payroll taxes expense