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, S120; cumulative earnings for the year prior to this week, 55,500; social security tax rate, 6.2%, and Medicare tax rate, 1.45%; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, 0.8% on the first $7.000 Prepare the journal entries to record the salaries expense and the employer payroll tax expense