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	$	80,000
Sales salaries		68,000
Office salaries		49,000

Assume the Social Security tax rate is 6.0 percent on the first $110,000 of salaries and the Medicare tax rate is 1.5 percent on all salaries. Duke reached the $110,000 amount in September. His salary in December amounted to $10,000 and is included in the $80,000. No one else will reach the $110,000 amount for the year. None of the employee salaries are subject to unemployment tax in December. Other amounts withheld from salaries in December were as follows:

Federal income tax	$	16,000
State income tax		5,200
Employee savings plan		3,500

a. Prepare the journal entry to record the payment of payroll on December 31, Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. Prepare the journal entry to record the payroll tax expense for Electronics Service Co. for December Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)