The payroll register for Gundy Corporation contained the following totals at the end of July: wages, $69, 623; federal income taxes withheld, $17, 791; statement income taxes withheld, $2, 923; social security tax withheld, $4, 313; Medicare tax withheld, $1,009; and medical insurance deductions, $2, 400. The wages subject to unemployment taxes were $42, 930. Prepare journal entries to record the (a) monthly payroll and (b) employer payroll expense, assuming social security and Medicare taxes equal to the amount for employees, a federal unemployment insurance tax of 0.8 percent, a state unemployment tax of 5.4 percent, and medical insurance premiums of $9, 400 which the employer pays