Lightning Electronics is a midsize manufacturer of lithium batteries. The companys payroll records for the November 114 pay period show that employees earned wages totaling $56,000 but that employee income taxes totaling $8,200 and FICA taxes totaling $2,925 were withheld from this amount. The net pay was directly deposited into the employees bank accounts. Assume Lightning Electronics must also pay $310 of unemployment taxes for this pay period.

Record the wages expense for November 1-14 time period, including payroll deductions.

Record the payroll tax expense.