Private Publishing has two office employees. A summary of their earnings and the related taxes withheld from their pay for the week ending August 7, 2019, follows.

	Ann Chen				David Kendrick
Gross earnings	$	1,220.00				$	1,090.00
Social security deduction		(75.64	)				(67.58	)
Medicare deduction		(17.69	)				(15.81	)
Income tax withholding		(326.59	)				(196.31	)
Net pay for week	$	800.08				$	810.30

1&2. Prepare the general journal entry to record the companys payroll and to summarize the checks to pay the weekly payroll.