The payroll register for D$.$ Salah Company for the week ended May $18$ indicated the following:

Line Item Description Amount

Salaries $$683,000$

Federal income tax withheld $136,600$

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 $$13,000$ of salaries.

If an amount box does not require an entry, leave it blank.

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 $18.$