$(8$ points$)$ Frado Company provides you with following information related to payroll transactions for the current month. The numbers below are for the all of the employees combined $($there are $10$ employees$).$ Prepare journal entries to record the transactions for the current month.

Gross Salaries

$$80,000$

Federal Income Taxes withheld

$$9,200$

State Income Taxes withheld

$$3,100$

Medical Insurance $($not Medicare$)$ withheld

$$800$

a$.$ Record the May payroll using the payroll register information given above. Remember to record Social Security and Medicare withholdings $($note that the Social Security limit has not been reached yet$).$

b$.$ Recorded the employer's payroll taxes resulting from the May payroll. The company has a state unemployment tax rate to $5\mathrm{.}4\%$ of the first $$7,000$ paid each employee and a

federal unemployment tax rate of $0\mathrm{.}8\%$ of the first $$7,000$ paid each employee. $($note that the federal and state unemployment limits have not been reached yet$).$

$\backslash$table$[[,$Accounts,Debit,Credit$],[$Part a$,,,],[,,,],[,,,],[$Part b$,,,],[,,,],[,,,],[,,,]]$