The payroll register for Automotive Service Center for the pay period ended June 30, 20--, showed the following: Total Earnings Taxable Earnings: FUTA $623,000.00 4,500.00 4,500.00 574,000.00 SUTA Social Security Deductions: Federal income tax Social Security tax Medicare tax Pension plan Health insurance United Way 91,800.00 35,588.00 9,033.50 4,800.00 16,200.00 12,000.00 The Social Security tax rate is 6.2%, Medicare tax is 1.45%, FUTA tax is 0.8%, and SUTA tax is 5.4%. Required: 1. Prepare a journal entry to record the payroll on June 30, 20-. 2. Prepare a journal entry to record the employer's payroll taxes.