The payroll records of a company provided the following data for the weekly pay period ended December 7: The FICA social security tax rate is 6 2% and the FICA Medicare tax rate is 1.45% on all of this week's wages paid to each employee. The federal and state unemployment tax rates are 0.8% and 5.4% respectively, on the first 7,000 paid to each employee. Prepare the journal entries to (a) accrue the salaries expense & related liabilities and for the combined amounts of the employees NOT individually