Electronics Service Co$.$ pays salaries monthly on the last day of the month. The following information is available from Electronics for the month ended December $31,$ Year $1$:

Administrative salaries $$73,000$

Sales salaries $$70,000$

Office salaries $$35,000$

Assume the Social Security tax rate is $6$ percent on the first $$110,000$ of salaries. Duke reached $$110,000$ before September. His salary in December amounted to $$14,000$ and is included in the $$73,000.$ No one else will reach the $$110,000$ amount for the year. None of the employee salaries are subject to unemployment tax in December. Assume the medicare tax rate is $1\mathrm{.}5\%$ of total salaries. Other amounts withheld from salaries in December were as follows:

Federal income tax $$21,000$

State income tax $$6,000$

Employee savings plan $$2,000$

Required

a$.$Prepare the journal entry to record the payment of payroll on December $31,$ year $1$

b$.$ Pepare the journal entry to record the payroll tax expense for Electronics Service Company for december year $1$