The payroll record of a company provided the following data for the weekly pay period ended on December 7.

Earnings to End Medical InsuraneUnion Due of Previous Gross Pay Income Deduction Taxes Ronald Arthur $12 54,00? $1,200 40,50000 5.000 1.000 John Baines Ted Carter Totals The state unemployment tax rate is 5.4% on the first $7,000 paid to each employee. Prepare the journal entries to: (a) Accrue the payroll Credit Debit Date (b) Record payroll taxes expense. Credit Debit Date