On November $30,$ the payroll register of Webster & Smith indicated the following information:

Wages and Salaries Expense $$10,000$

Employee Federal Income Tax Payable $955$

United Way Contributions Payable $200$

Earnings subject to Social Security tax $10,000$

Assume a Social Security tax rate of $6\mathrm{.}2\%$ is applied to maximum earnings of $$128,400$ and a Medicare tax rate of $1\mathrm{.}45\%$ is applied to all earnings.

Required:

$1.$ Determine the amount of Social Security and Medicare taxes to be withheld.

$2.$ Record the journal entry for the payroll, crediting Cash for the net pay.