Jackson worked 45 hours during the current week. His regular pay is $10 per hour. He receives time and a half for overtime. He is single and has two withholding allowances. Assume that each withholding allowance is worth $75.

1) Journalize the company's payroll for the week using a social security tax rate of 6% and a Medicare tax rate of 1.5%.

2) Journalize the company's payroll tax for the week using a SUTA tax rate of 5.4% and a FUTA tax rate .6%.