parker an employee of techno electric company has gross salary for March of $$4100.$ The entire amount is under the OASDI limit of $ $147000$ and thus subject to FICA tax. He is also subject to federal income tax at a rate of $15\%.$ Parker has a deduction of $ $450$ for health insurance and $ $18$ for United Way.

Provide the journal entries$$ to:$$

$1)$ Record salaries expense and payroll withholdings.$($Assume a$$ FICA$-$OASDI Tax of $6\mathrm{.}2\%$ and$$ FICA$-$Medicare Tax of $1\mathrm{.}45\%.).$

$2)$ Record the payment of salary to Parker.