According to a summary of the payroll of Scotland Company, total gross pay was $500,000, all earnings were subject to the 6.0% social security tax and 1.5% Medicare tax, and federal income tax withheld was $98,000. Also, $15,000 was subject to state (4.2%) and federal (0.8%) unemployment taxes Required: 1. Journalize the entry for the payroll. If an amount box does not require an entry, leave it blank 2. Journalize the entry for the employer's payroll tax expense. If an amount box does not require an entry, leave it blank.