The payroll register for Nazir Corporation contained the following totals at the end of July: wages, $139, 125; federal income taxes withheld, $35, 582; state income taxes withheld, $5, 863; Social Security tax withheld, $8, 626; Medicare tax withheld, $2, 017; medical insurance deductions, $4, 800; and wages subject to unemployment taxes, $85, 860. Required Prepare entries in journal form to record the (1) monthly payroll and (2) employer payroll expenses