The November 2021 payroll of Sonja Service Company is $840,000, of which $500,000 is exempt from Social Security tax because it represented amounts paid to certain employees in excess of $142,800. The amount paid to employees in excess of $7,000 was $810,000. Amounts withheld from employees paychecks were $175,000 for federal income taxes, $39,000 for state income taxes, and $76,000 for 401-K employee contributions. Sonjas effective state unemployment tax rate is 1.6% and the effective federal unemployment tax rate is 0.8%. Prepare the two journal entries Sonja should make to reflect its payroll expense and its payroll taxes expense.