The payroll register for Gamble Company for the week ended April 29 indicated the following:

Salaries	$549,000
Social security tax withheld	32,940
Medicare tax withheld	8,235
Federal income tax withheld	109,800

In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.6%, respectively, on $10,000 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.