ABC Co$$s payroll for the pay period ended on October $31,2020$ indicates that gross pay was $$48,000$; Federal income taxes withheld were $$5,200$; FICA withholdings were $$3,700$; and United Way contributions withheld were $$400.$ Payroll checks to employees were issued on October $31,$ and totaled $$38,700.$ Payroll calculations indicate that unemployment taxes for this pay period total $$2,300.$

$1.$ Prepare the October $31$ journal entry to record payroll for the pay period.

$2.$ Prepare the journal entry to accrue ABC Co payroll taxes for the October $31$ pay period.