The September 2020 payroll of Keefer, Inc. was $818,000 of which $105,000 represented amounts paid in excess of $137,700 to certain employees. The amount paid to employees in excess of $7,000 was $620,000. Income taxes withheld were $192,000, and union dues withheld were $12,000. The state unemployment tax is 1.2%, the federal unemployment tax is .8%.The state unemployment tax and federal unemployment tax are both calculated on the first $7,000 of employee wages.

A. Prepare the journal entry for the wages & salaries paid.

B. Prepare the journal entry to record the employer payroll taxes.