please help!! and please according to the journal. 1st journal got 7 entries and 2nd journal got 5. plz fill ll

Instructions General Journal The summary of the payroll for the monthly pay period ending July 15 indicated the following: Journalize the entries to record the payrol. Refer to the Chart of Accounts for exact wording of account tities. Sales salaries Federal income tax withheld32,300 Office salaries Medical insurance withheld Social security tax withheld Medicare tax withheld $125,000 PAGE 1 35,000 7,370 10,200 2,550 JOURNAL DATE DESCRIPTION POST. REF CR Required: Journalize the entries to record (a) the payroil and (b) the employer's payroll tax expense for the month. The state unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salaries are subject to unemployment taxes. Refer to the Chart of Accounts for exact wording of account titles. Journalize the entries to record the employer's payroll tax expense. The state unemploymenit tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salaries are subject to unemployment taxes. Refer to the Chart of Accounts for exact wording of account titles PAGE 1 JOURNAL DATE DESCRIPTION POST. REF CR