The payroll records of a company provided the following data for the weekly pay period ended December 7:

Employee	Earnings to End of Previous Week	Gross Pay	Federal Income Taxes	Medical Insurance Deduction
Ronald Arthur	$ 54,000	$ 1,200	$ 216	$ 155
John Baines	40,500	900	162	170
Ted Carter	45,000	1,000	180	170

The FICA social security tax rate is 6.2% and the FICA Medicare tax rate is 1.45% on all of this weeks wages paid to each employee. The federal and state unemployment tax rates are 0.6% and 5.4%, respectively, on the first $7,000 paid to each employee. Prepare the journal entries to (a) accrue the payroll and (b) record payroll taxes expense.