TMZ Company had the below payroll data for the monthly pay period ended on June 30,2022 . Total gross payroll amounted to $448,000. The following deductions were withheld from the employees' salaries and wages: TMZ contributes 3% of its gross payroll to workers compensation. Vacation pay is 4% of its gross payroll. Instructions: Prepare the necessary journal entries to record the employees' monthly payroll and the employer's benefits expense related to the monthly payroll on June 30,2022