On January 14, at the end of the second week of the year, the totals of Castle Company's payroll register showed that its store employees' wages amounted to $31,030 and that its warehouse wages amounted to $11,060. Withholdings consisted of federal income taxes, $5,051, employer's 50 cial Security taxes at the rate of 6.2 percent, and employees' Social Security taxes at a rote of 6.2 percent. Both the employer's and employees' Social Security taxes are based on the first 5118, so0, and no emplaye has reached the limit. Additional withholdings were Medicare taxes at the rate of 1.45 percent on all earnings and charitable contributions withheld, 5790 . Requiredi a. Calculate the amount of Social Security and Medicare taxes to be withheld and prepare the general journal entry to record the poyroli, If an amount box does not require an entry, leave it blank. If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent b. Prepare the general journal entry to record the employer's payroll taxes, assuming that the federal unemployment tax is 0.6 percent of the first $7,000, that the state unemployment tax is 5,4 percent of the same base, and that no emplovee has surpassed the $7,000 limit. If an amount box does not require an entry, leave it blank, If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations