8. The company has one employee. In December of 2018, her gross wages are $18,000. The employee's cumulative gross wages prior to this month are $102,000. She pays $3,500 in federal income taxes. She also pays a half of medical insurance ($500 out of $1,000); the company pays another half. SUTA rate is 4.2% a. Record the payroll entry for the employee: b- Record the payroll entry-for the employer