The following information about the weekly payroll was obtained from the records of Boltz Co$.$:

Required:

Assuming that the payroll related to the first full week of the year and was paid on January $7,$ journalize the following entries:

a$.$ January $7,$ to record the payroll.

b$.$ January $7,$ to record the employer's payroll taxes on the payroll for the first week of the year. Since it is a new fiscal year, all $$667,000$ in

salaries is subject to unemployment compensation taxes.

Assuming that the payroll related to the last week of the year and was paid on December $31,$ journalize the following entries:

a$.$ December $31,$ to record the payroll.

b$.$ December $31,$ to record the employer's payroll taxes on the payroll for the last week of the year. Of the total payroll for the last week of the

year, $$32,000$ is subject to unemployment compensation taxes.

I need this to be done in journal format.