Entries for payroll and payroll taxes

The following information about the weekly payroll was obtained from the records of Saine Co$.$:

Line Item Description Amount

Salaries:

Sales salaries $$243,000$

Warehouse salaries $134,000$

Office salaries $124,000$

Total $$501,000$

Deductions:

Income tax withheld $$88,176$

U$.$S$.$ savings bonds $11,022$

Group insurance $9,018$

Tax rates assumed:

Social security, $6\%$

Medicare, $1\mathrm{.}5\%$

State unemployment $($employer only$),5\mathrm{.}4\%$

Federal unemployment $($employer only$),0\mathrm{.}8\%$

Required:

If an amount box does not require an entry, leave it blank.

$1$a$.$ Assuming that the payroll related to the first full week of the year and was paid on January $11,$ journalize the entry on January $11,$ to record the payroll.

$1$b$.$ Assuming that the payroll related to the first full week of the year and was paid on January $11,$ journalize the entry on January $11,$ to record the employer's payroll taxes on the payroll to be paid on January $11.$ Because it is a new fiscal year, all $$501,000$ in salaries is subject to unemployment co

$2$a$.$ Assuming that the payroll related to the last week of the year and was paid on December $31,$ journalize the entry on December $31,$ to record the payroll.

$2$b$.$ Assuming that the payroll related to the last week of the year and was paid on December $31,$ journalize the entry on December $31,$ to record the employer$$s payroll taxes on the payroll for the last week of the year. Of the total payroll for the last week of the year, $$25,000$ is subject to unemployment compensation taxes.