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

Employee	Earnings end of previous week	Current week gross pay	Fed Income taxes	Medical Insurance deduction	Union Dues
John	$106,000	$6,000	$2,500	$125	$25
Regina	$54,000	$3,200	$ 600	125	25
Ted	$ 6,400	$1,200	$ 300	125	25

The FICA social security tax rate is 6.2% (PAID UP TO A LIMIT OF $110,100) 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.

INSTRUCTIONS:

Show work for full credit (SHEDULES THAT WE DID IN CLASS) Summarize the data and prepare journal entries (IN GOOD FORM) to (a) accrue the payroll expense (one entry NOT three) and (b) record EMPLOYER payroll tax expense.