Required Information [The following information applles to the questions displayed below] A payroll summary for Cortez Consulting Company, owned by Coni Cortez, for the quarter ending June 30, 20X1, appears below. The firm made the required tax deposits as follows: 0. For April taxes, pald on May 15 b. For May taxes, pald on June 17 . \begin{tabular}{lr} Social security & 6.2 perceat \\ Medicare & 1.45 \\ PUTA & 3.6 \\ SUTA & $.4 \end{tabular} Requlred: 1. Using the tax rates given above, and assuming that all earnings are taxable, make the general journal entry on April a, 20X1, to record the employer's payroll tax expense on the payroll ending that date. 2. Prepare the entries in general journal form to record deposit of the employee income tax withhield and the social security and Medicare taxes (employee and employer shares) on May 15 for Aprti taxes and on June 17 for May taxes. Note: For all requirements, round your answers to 2 decimal places