The payroll records of Try It Company provided the following data for the weekly pay period ended December $7$:

The FICA social security tax rate is $6\mathrm{.}2\%$ and the FICA Medicare tax rate is $1\mathrm{.}45\%$ on all of this week's wages paid to

each employee. The federal and state unemployment tax rates are $0\mathrm{.}8\%$ and $5\mathrm{.}4\%,$ respectively, on the first $$7,000$

paid to each employee. Medical Insuance, Union Dues, and United Way Charity are all voluntary deductions, paid by the employ ee$.$

REQUIRED: Prepare the journal entries to:

$($a$)$ record the accrued payroll for the pay period ended December $7.$

$($b$)$ record the accrued employer payroll taxes expense related to the pay period ended December $7.$

Note: Round all final number to two decimal places. For example, $$45\mathrm{.}25$