PART VI (15 points) The following is extracted from the payroll records of Pay-Mee. Co. Gross Earnings........ ......$100,000 Federal Income Tax Withholding payable............. ...20,000 State Income Tax payable.... ...3,000 FICA Soc. Sec. Tax rate - 6.40% FICA Medicare 1.25% FUTA Medicare Tax rate - 0.8% SUTA Tax rate 2.5% (employer) SUTA Tax rate 1.0% (employee) a) Prepare the general journal entry to accrue the payroll using appropriate account tites / A / / X / / / / / / / / / / / / / / / / / / / / / b) Prepare the general journal entry to accrue the employer's payroll taxes using appropriate account titles