A company's employees had the following earnings records on June 30, the current payroll period: Employees Earnings Earnings this FICA FICA Income Med Net Pay FUTAI FUTA SUTA through Prior Pay Period SS Med Taxes Ins SUTA Pay Period W/H W/H W/H W/H Taxable Earnings D. Adams $11,300 $3,900 $900 J. Hess 6,100 2,500 500 R. Lui 9,500 3,100 600 T. Morales 4,800 1,400 300 L. Vang 10,000 3,000 600 Totals The company's payroll taxes expense on each employee's earnings includes: FICA Social Security taxes of 6.2% on the first $132,900 of earnings plus 1.45% FICA Medicare on all wages; 0.6% federal unemployment taxes (FUTA) on the first $7,000; and 5.4% state unemployment taxes (SUTA) on the first $7,000. Each employee is covered by medical insurance. $50 of the medical insurance premium is deducted from each employee and the company pays $100 of the medical insurance premium for each employee. Complete the table above, rounding to the nearest dollar for each calculation 1. Prepare the journal entry to record the payment of the payroll on June 30. 2. Prepare the journal entry to record employer's total payroll tax expense and medical insurance expense on June 30, the current pay period. Date Account Debit Credit Date Account Debit Credit