An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of 40 during the week. Payroll data for the current week are as follows: hours worked, 46; federal income tax withheld, $120; all earnings are subject to social security tax; social security tax rate, 6.0%; Medicare tax rate, 1.5%; state unemployment tax, 5.4% on the first $7,000; federal unemployment tax, 0.8% 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. Journalize the entry for the employer's payroll tax expense. If required, round answers to the nearest cent. If an amount box does not require an entry, leave it blank