Payroll Entries Widmer Company had gross wages of $245,000 during the week ended lune 17. The amount of wages subject to social security tax was $220.500, while the amount of wages subject to federal and state unemployment taxes was $31.000. Tax rates are as follows: Social security 6.0% Medicare 1:59 State unemployment 5.4% Federal unemployment 0.8% The total amount withheld from employee wages for federal taxes was 549,000. If an amount box does not require an entry, leave it blank. If required, round answers to two decimal places a. Journalize the entry to record the payroll for the week of June 17. June 7 Wages Expense 245,000 Social Security Tax Payable 0 Medicare Tax Payable Employees Federal Income Tax Payable 49,000 Wages Payable 0 0 b. Journalize the entry to record the payroll tax expense incurred for the week of June 17 June 7 Cash Payroll Tax Expense