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	Union Dues	United Way
Ronald Arthur	$ 54,000	$1,200	$216	$125	$15	$15
John Baines	40,500	900	162	125	15	30
Ted Carter	45,000	1,000	180	150	-0-	20

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 journal entries to (a) accrue the payroll and (b) record payroll taxes expense.