a.) Mr. Johnson receives a payroll of $8,000 from his employer entirely subject to FICA and Medicare (7.65%), federal (0.8%) and state (4%) unemployment taxes, with income tax withholding of $900 and union dues of $40 deducted. Please write the journal entries that the employer makes to record:

a. the salary paid to Mr. Johnson and his payroll deduction;

b. the employers payroll taxes.

b.) A local dealer Mike Savoie Chevrolet sells five Chevy Silverado pickup truck on June 12, 2020, for $38,000 each, together with a one-year warranty. Maintenance on each truck during the warranty period is estimated to be $2,000. Actual warranty costs (inventory) incurred in 2020 were $4,900.

Please prepare the journal entries to record the related warranty costs and any accrual on December 31, 2020.