Lisa Marion earns a salary of $$8500$ per month during the year. FICA taxes are $7\mathrm{.}65\%$ on the first $$132900$ of gross earnings. Federal unemployment insurance taxes are $0\mathrm{.}6\%$ of the first $$7000.$ However, a credit is allowed equal to the state unemployment insurance taxes of $5\mathrm{.}4\%$ on the $$7000.$ During this year, $$35200$ was withheld for federal income taxes and $$15300$ was wished for state income taxes. Prepare a journal entry summarizing the payment of Lisa's total salary during the year. Prepare a Journal entry summarizing the employer payroll tax expense on Lisa's salary for the year.