The company has $2$ employees, one is a sales technician, salary of $$9000$ per month and the other employee is the office manager with a salary of $$5000$ per month. Payroll is processed on the last day of the month and paid on the first day of the following month. $1.$Prepared payroll for the month of November, the first payroll for the company. Record the sales expense entry first. The tax rates are as follows: Federal Income Tax rates$-15\%$ NC state income Tax Rate$-10\%$ FICA Tax Rate$-7\mathrm{.}65\%$ Unemployment tax rate$-6\%$ on the first $$7000$ of each employees' earnings per year. Number $2$: Prepared payroll for the month of December, the first payroll for the company. Record the salaries expense first. The tax rates are as follows: Federal income tax rate$-15\%$ NC State income tax rate$-10\%$ FICA tax rate$-7\mathrm{.}65\%$ Unemployment tax rate$-6\%$ on the first $7000$ of each employees' earnings per year. Please PLEASE help!! There are supposed to be two entries for both November $30$th and December $31.$ It's tripping me up big time. Apperently, payroll entries have $2$ parts: the part the employee "pays" and the part the employer "pays." I just don't know how to do that? I leave likes!