Payrel Entries Widmer Company had gross wages of $319,000 during the week ended June 17 . The amount of wages subject to social securrty tax was 5287,100 , while the amount of wages subject to federal and state unemgloyment taxes was $40,000. Tax rates are as foliows: The total ambunt withheld from emplovee wages for federal thxes was 563,800 . If an amount box does not require an entry, ledve it blank. If required, round answers to two decimal ptaces. a. Journaize the entry to record the payroll for the week of June 17. b. Journalize the entry to record the payroll tax expense incurred for the week of June 17