Electronics Service Company 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 $67,000$

Office salaries $49,000$

Assume the Social Security tax rate is $6\mathrm{.}0$ percent on the first $$110,000$ of salaries. Duke reached $$110,000$ before September. His salary in December amounted to $$12,000$ and is included in the $$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 $ $16,000$

State income tax $7,400$

Employee savings plan $2,600$

Required

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

b$.$ Prepare the journal entry to record the payroll tax expense for Electronics Service Company for December Year $1.$