II. 1. Omar earns a salary of $7,500 per month during the year. FICA taxes are 7.65% on the first $117,000 of gross earnings. Federal unemployment insurance taxes are 6.2% of the first $7.000; however, a credit is allowed equal to the state unemployment insurance taxces of 5.4% on the \$7,000. During the year, $25,600 was withheld for federal income taxes and $5,700 was withheld for state income taxes. [4 Marks] Instructions (a) Prepare a journal entry summarizing the payment of Omar total salary during the year. (b) Prepare a journal entry summarizing the employer payroil tex expense on Omar's salsry for the year