a$.$ ABC Company has total salaries of $$70,000$ for the period with federal income tax withholdings of $$5,275.$ FICA tax is $7\mathrm{.}5\%$ which is made up of Social Security Tax of $6\%$ and Medicare Tax of $1\mathrm{.}5\%.$ What is the journal entry to record the period's payroll?

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b$.$ ABC Company has gross salaries of $$84,000$ for the current period. FICA tax is $7\mathrm{.}5\%$ which is made up of Social Security Tax of $6\%$ and Medicare Tax of $1\mathrm{.}5\%.$ Earnings of $$7,500$ are subject to FUTA $(\mathrm{.}6\%)$ and SUTA $(5\mathrm{.}4\%).$ What is the journal entry to record the payroll tax expense for the period?