Payroll Entries The payroll register for D. Salah Company for the week ended May 18 indicated the following: Salaries $618,000 Federal income tax withheld 123,600 The salaries were all subject to the 6.0% social security tax and the 1.5% Medicare tax. In addition, state and federal unemployment toves were calculated at the rate of 5.44 and 0.8%, respectively on $13,000 salaries. If an amount box does not require an entry, leave it blank. a. Journalize the entry to record the payroll for the week of May 18. May 18 b. Journalize the entry to record the payroll tax expense incurred for the week of May 18. May 18 Calculate Payroll An employee earns $30 per hour and 1.5 times that rate for all hours in excess of 40 hours per week. If the employee worked 54 hours during the week. Assume that the social security tax rate is 6.0%, the Medicare tax rate is 1.5%, and the employee's federal income tax withheld is $295 a. Determine the employee's gross pay for the week. b. Determine the employee's net pay for the week. Round your answer to two decimal places