The payroll register for Proctor Company for the week ended February 14 indicated the following:

Salaries	$1,500,000
Social security tax withheld	90,000
Medicare tax withheld	22,500
Federal income tax withheld	300,000

In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $270,000 of salaries.

Required:

A.

Journalize the entry to record the payroll for the week of February 14.*

B.

Journalize the entry to record the payroll tax expense incurred for the week of February 14.*

* Refer to the Chart of Accounts for exact wording of account titles.