The payroll register for Gamble Company for the week ended April 29 indicated the following: Salaries Social security tax withheld Medicare tax withheld $677,000 40,620 10,155 135,400 Federal income tax withheld In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.6%, respectively, on $13,000 of salaries. For a compound transaction, if an amount box does not require an entry, leave it blank. a. Journalize the entry to record the payroll for the week of April 29. b. Journalize the entry to record the payroll tax expense incurred for the week of April 29.