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

Salaries	$1,460,000
Social security tax withheld	87,600
Medicare tax withheld	21,900
Federal income tax withheld	292,000

In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $278,000 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.