Gary Knowles, an employee of French Manufacturing, receives an hourly rate of $18 per hour and time and a half for any hours worked past 40 hours per week. Payroll data for the current week ending September 15, 20Y1 is as follows: Hours Worked Federal Income Tax Rate Social Security Tax Rate Medicare Tax Rate State Unemployment Compensation Tax Rate Federal Unemployment Compensation Tax Rate 52 hours 20.0% 6.0% 2.0% 3.2% 0.8% Social Security Tax is levied on a maximum of $100,000 of cumulative earnings for each employee. State and Federal Unemployment Compensation Tax is levied on the first $9,000 of each employee's cumulative earnings. Prior to the current week, Gary had earned $8,320. Required: 1. Prepare the journal entry to record the payroll accrual for the current week. If necessary, round all figures to two decimal places. You must show all of your calculation work. 2. Prepare the journal entry to record the payroll tax accrual for the current week. If necessary, round all figures to two decimal places. You must show all of your calculation work.