Total payroll of Oriole Co. was $1,870,000, of which $280,000 represented amounts paid in excess of $128,400 to certain employees. The amount paid to employees in excess of $7,000 was $1,420,000. Income taxes withheld were $438,000. The state unemployment tax is 1.2%, the federal unemployment tax is .8%, and the F.I.C.A. tax is 7.65% on an employee's salaries and wages to $128,400 and 1.45% in excess of $128,400.

Prepare the journal entry for the salaries and wages paid.

Prepare the entry to record the employer payroll taxes