1. Issued Check No. 4086 for $2,805 to pay for the current month's salary of the sales consultant. The federal income tax withheld was 15% of the gross monthly salary ($3,300). No other taxes or allowances applied.

2. Issued Check No. 4087 for $3,060 to pay for the current month's salary of the accountant. The federal income tax withheld was 15% of the gross monthly salary ($3,600). No other taxes or allowances applied.

I want to know how to calculate and what is the journal entries for this question