Instructions Widmer Company had gross wages of $310,000 during the week ended June 17. The amount of wages subject to social security tax was $310,000, while the amount of wages subject to federal and state unemployment taxes was $35,000. Tax rates are as follows: Social security Medicare 6.0% 1.5% 5.4% Federal unemployment 0.8% State unemployment The total amount withheld from employee wages for federal taxes was $47,000. Required: a. Joumalize the entry to record the payroll for the week of June 17.* b. Joumalize the entry to record the payroll tax expense incurred for the week of June 17.* *Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts CHART OF ACCOUNTS Widmer Company General Ledger ASSETS 110 Cash 111 Accounts Receivable 112 Interest Receivable 113 Notes Receivable 115 Inventory 116 Supplies 118 Prepaid Insurance 120 Land REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 524 Depreciation Expense-Building 525 Delivery Expense