6. During the month of May, Hoover Corp.'s employees earned wages of $120,000. Withholdings related to these wages were $9,180 for FICA, $13,000 for federal income tax, and $4,000 for state income tax. In addition, Hoover Corp incurred costs for federal unemployment taxes of $180 and state unemployment taxes of $300. Required: Prepare the May 31 journal entries for a) salaries and wages expense and salaries and wages payable, assuming that paychecks will go out on June 1, and b) the company's payroll tax expense