An employee receives an hourly rate of $$15,$ with time and a half for all hours worked in exces $40$ during the week. Payroll data for the current week are as follows: hours worked, $46$; federa income tax withheld, $$120$; all earnings are subject to social security tax; social security tax ra $6\mathrm{.}0\%$; Medicare tax rate, $1\mathrm{.}5\%$; state unemployment tax, $5\mathrm{.}4\%$ on the first $$7,000$; federal unemployment tax, $0\mathrm{.}8\%$ on the first $$7,000.$

Journalize the entry for the payroll. If required, round answers to the nearest cent. If an amount box does not require an entry, leave it blank.

Salaries Expense

$$

$$

$$

$$

Journalize the entry for the employer's payroll tax expense. If required, round answers to nearest cent. If an amount box does not require an entry, leave it blank.