Pediatric Associates is preparing its payroll for January. Gross wages foc the month for all cmployces is $230.000. The FICA rate is BX, the FUTA rate is 6%, the SUTA rate is 5.4.6, and no employees have reached any payroll tax thresholds. Employees will have $23.000 withheld for federal income taxes. Please provide oll rumerical anwers founded to the nearest whole number, Do not include the 5 symbol of commas in yout answer, as the aniwer will be counted wrong. For instance, $105,285.80 should be entered as 105286 . a. Journafize the entry required to pay employee wages for the month of January (12 points) b. Journalize the entry required to accrue employer payroll taxes for the month of January (12 points)