Payrolls recorded for a n Institution firm for the pay period ending in Jan.19 include the following information. Is is still early in the year, so NONE OF THE EMPLOYEES HAVE EXCEEDED $7000 OF CUMULATIVE GROSS PAY YET THIS YEAR. --Total gross pay for the current pay period (all workers combinrd)...... $6500. --FICA taxes (8% of gross pay , up to first $100,000 of annual earnings per employee....? --Federal unemployment (0.8% of gross up to first $7000 of annual earnings per employee..? State unemployment (5.4% of gross up to $7000 of annual earnings per employee..? Federal income tax withholdings (all workers combined)..... $2600. State income tax withholdings (all workers)... $315. Voluntary withholdings for charitable contribution (all workers combined)...100. Union dues withheld (all workers )......50.

Prepare a journal entries to record , a.The payroll and related withholdings for the current pay period.

b. The employer's payroll taxes for the current period.