During the month of June, Vitamin Company's employees earned wages of $295,000. Withholdings related to these wages were 7.65% for FICA, $46,315 for federal income tax, $6,200 for state income tax, and $600 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,300, for state unemployment tax. a) Prepare the necessary June 30 journal entry to record wages expense. Assume that wages earned during June will be paid during June. b) Prepare the entry to record the company's payroll tax expense