The payroll register for Robinson Company for the week ended November 18 indicated the following: Salaries $479,000 Social security tax withheld 22,513 Medicare tax withheld 7,185 Federal income tax withheld 95,800 In addition, state and federal unemployment taxes were calculated at the rate of 5.2% and 0.8%, respectively, on $9,000 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 November 18. b. Journalize the entry to record the payroll tax expense incurred for the week of November 18.