Jenna Lindsay works at College of Philadelphia and is paid $$30$ per hour for a $40-$hour workweek and time$-$and$-$a$-$half for hours above $40.$ This is her first paycheck of the year. Lindsay is single, and her income tax withholding is $15\%$ of total pay. Lindsay has no voluntary deductions. She worked $50$ hours during this first pay period.

$1.$ Journalize the accrual of salaries $($wage$)$ expense related to the employment of Jenna Lindsay.

$2.$Journalize the payroll tax expense for the payroll taxes related to Jenna$$s paycheck.