Question 6 & 7 are based on the following information:

Roland Company had gross wages of $180,000 during the week ended December 10. All earnings are subject to social security tax, while the amount of wages subject to federal and state unemployment taxes was $24,000. Tax rates are as follows:

Social security 6.0% Medicare 1.5% State unemployment 5.3% Federal unemployment 0.8% The total amount withheld from employee wages for federal income taxes was $32,000.

Part 1 of Question 6 - Journalize the entry to record the payroll for the week of December 10. If required, round your answers to the nearest cent.

Part 2 of Question 6 - Journalize the entry to record the payroll tax expense incurred for the week of December 10. If required, round your answers to the nearest cent.