Payroll Entries

Widmer Company had gross wages of $222,000 during the week ended June 17. The amount of wages subject to social security tax was $199,800, while the amount of wages subject to federal and state unemployment taxes was $28,000. Tax rates are as follows:

Social security	6.0%
Medicare	1.5%
State unemployment	5.3%
Federal unemployment	0.8%

The total amount withheld from employee wages for federal taxes was $44,400.

If an amount box does not require an entry, leave it blank.

a. Journalize the entry to record the payroll for the week of June 17.