Payroll Entries Widmer Company had gross wages of $320,000 during the week ended June 17. The amount of wages subject to social security tax was $320,000, while the amount of wages subject to federal and state unemployment taxes was $48,000. Tax rates are as follows: Social security 6.0% Medicare 1.5% 5.4% State unemployment Federal unemployment 0.8% The total amount withheld from employee wages for federal taxes was $64,000. 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. June 7 b. Journalize the entry to record the payroll tax expense incurred for the week of June 12 June 7