Payroll Entries Widmer Company had gross wages of $261,000 during the week ended June 17. The amount of wages subject to social security tax was $234,900, while the amount of wages subject to federal and state unemployment taxes was $33,000. Tax rates are as follows Social security Medicare State unemployment Federal unemployment The total amount withheld from employee wages for federal taxes was $52,200. If an amount box does not require an entry, leave it blank. 6,0% 1.5% 5.3% 0.8% a. Journalize 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