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

Sales salaries		$125,000
Federal income tax withheld		32,300
Office salaries		35,000
Medical insurance withheld		7,370
Social security tax withheld		10,200
Medicare tax withheld		2,550

a. Journalize the entry to record the payroll. If an amount box does not require an entry, leave it blank or enter 0.

b. Journalize the entry to record 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 $25,000 of salaries are subject to unemployment taxes. If an amount box does not require an entry, leave it blank or enter 0.