The payroll register for D$.$ Salah Company for the week ended May $18$ indicated the following:Salaries$$635,000$Federal income tax withheld$170,000$The salaries were all subject to the $6\mathrm{.}0\%$ social security tax and the $1\mathrm{.}5\%$ Medicare tax. In addition, state and federal unemployment taxes were computed at the rate of $5\mathrm{.}4\%$ and $0\mathrm{.}8\%,$ respectively, on $$48,000$ of salaries.a$.$ Journalize the entry to record the payroll for the week of May $18.$b$.$ Journalize the entry to record the payroll tax expense incurred for the week of May$18.$