Bravo Zulu is an employee of Alpha Company. Alpha Company pays employees the Friday after the wages are earned. Overtime in excess of 40 hours must be paid at 150% of the normal hourly rate.Social Security taxes for this problem are 6% and Medicare taxes are 1.5%. The federal unemployment tax rate is 1.2% and the state unemployment tax rate is 4.5%. Bravo's wages, including the current pay period, will not exceed the limits for Social Security, Medicare and unemployment taxes. Bravo earns $15 per hour and worked 55 hours for the week ended January 26, 2018.Alpha will withhold $210 federal income taxes. Use this information to prepare the General Journal entries (compound entries where needed and without explanation) to accrue Alpha's:

a. payroll expense for Bravo Zulu

b. payroll tax liability for January 26, 2018 for brave zulu