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

Salaries	$689,000
Federal income tax withheld	137,800

The 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 $13,091 of salaries.

Required:

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.*

* Refer to the Chart of Accounts for exact wording of account titles. Round your answers to the nearest whole dollar.