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The summary of the payroll for the monthly pay period ending July 15 indicated the following:

Salaries	$180,000
Federal income tax withheld	32,300
Medical insurance withheld	7,370
Social security tax withheld	10,800
Medicare tax withheld	2,700

Illustrate the effects on the accounts and the financial statements of (a) the payroll and (b) the employer's payroll tax expense for the month. The state unemployment tax rate is 4.2%, and the federal unemployment tax rate is 0.8%. Only $30,000 of salaries are subject to unemployment taxes.