Employees of Harding Fabricators, Inc earned gross wages of 140,000 during a recent two week period. Employee withholdingd and payroll tax percentages are presented below

Federal withholding 33,000

Hospital insurance premiums 3,050

FICA 7.5 %

State unemployment 2.0%

Federal unemployment 0.8%

Only 78,000 of wages are subject to FICA and 36,000 are subject to unemployment taxes

(1) Prepare the entry to record the gross payroll

(2) Prepare the entry to record employer payroll taxes