Salaries Marble Industries for the period were $675,000. Federal income tax withheld was $107,000. Also, $10,000 was subject to state (5.4%) and federal (0.8%) unemployment taxes. All earnings are subject to social security tax of 6.0% and Medicare tax of 1.5%.

(a)	Journalize the entry to record the accrual of payroll. (Show calculations) If required, round your answers to the nearest cent.
(b)	Journalize the entry to record the accrual of payroll taxes. (Show calculations) If required, round your answers to the nearest cent.