The payroll register for D. Salah Company for the week ended May 18 indicated the following:Salaries $490,000Federal income tax withheld 98,000The salaries were all subject to the 6.0% social security tax and the 1.5% Medicare tax. In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $9,000 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.