S. The summary of the payroll for the monthly pay period ending July 15 indicated the following. Sales salaries Federal income tax withheld Office salaries Medical insurance withheld Social security tax withheld Medicare tax withheld $125,000 32,300 35,000 7.370 10,200 2.550 Journalize the entries to record (a) the payroll 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 S25,000 of salaries are subject to unemployment taxes 2