Marble Co$.$ employs a staff of $35$ at a total monthly gross pay of $$75,000.$ The company withholds federal income tax at $20\%$ and state income tax at $3\%$ for all employees. In addition, the following tax rates apply: FICA tax, $7\mathrm{.}65\%$ ; federal unemployment tax, $0\mathrm{.}8\%$ ; state unemployment tax, $2\mathrm{.}7\%.$

Required:

a$.$ Prepare the journal entry to record salaries and employee withholding items for the month of January.

b$.$ Prepare the journal entry to record employer payroll taxes for the month of January.