Employees of May fabricators inc. earned gross wages of 140000 during a recnt two week period. employee withholdings and payroll tax percentages are displayed below

federal withtholding 33000

hospital insurance premiums 3050

fica 7.65%

state unemployment 2.0%

federal unemployment .8%

only 78000 of wages are subject to fica, and 36000 are subject to unemployment taxes

1. prepare the entry to record the gross payroll

2. prepare the entry to record employer payroll taxes