The payroll register for Schmidt Company for the week ended April 29 indicated the following:

Salaries $1,380,000

Social security tax withheld 82,800

Medicare tax withheld 20,700

Federal income tax withheld 276,000

In addition, state and federal unemployment taxes were computed at the rate of 5.4% and 0.6%, respectively, on $245,000 of salaries.

Required:

a.

Journalize the entry to record the payroll for the week of April 29.*

b.

Journalize the entry to record the payroll tax expense incurred for the week of April 29.*

*Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.