The summary of the payroll for the monthly pay period ending July 15 indicated the following:

Sales salaries $125,000

Office salaries 35,000

Federal Income tax withheld 32,300

Medicate tax withheld 2,550

Social security tax withheld 10,200

Medical insurance withheld 7,370

Journalize the entries (2 entries) to record (a) the payroll and (b) the employer's payroll tax expense for the month. The state unemployment rate is 5.4% and the federal unemployment rate is 0.8%. Only $55,000 of total salaries are subject to unemployment taxes.