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

Sales salaries	$165,000
Federal income tax withheld	32,300
Office salaries	34,000
Medical insurance withheld	14,370
Social security tax withheld	12,200
Medicare tax withheld	4,550

Journalize the entries to record (a) the payroll and (b) the employer's payroll tax expense for the month. The state unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $30,000 of salaries are subject to unemployment taxes.