A company's payroll for the week ended January 15 included earned salaries of $30,000. All of that week's pay is subject to FICA social security taxes of 6.2% on the first $128,400 of earnings each calendar year and Medicare taxes of 1.45% on all earnings. In addition, the company withholds the following amounts for this weekly pay period: $1,100 for medical insurance, $3,500 for federal income taxes, and $280 for union dues.

a. Prepare the general journal entry to accrue the payroll.

b. The company is subject to state unemployment taxes at the rate of 2% and federal

unemployment taxes at the rate of 0.6%. Prepare the general journal entry to accrue the employer's payroll tax expense.