Total payroll of Watson Co. was $920,000 of which $160,000 represented amounts paid in excess of $100,000 to certian employees. The amount paid to employees in excess of $7,000 was $720,000. Income Tax withheld were $225,000. The State unemployment tax is 1.2% the federal unemployment tax is .8%, and F.I.C.A. tax is 7.65% on an employeeswages to $100,000 and 1.45% in excess of 100,000. Required: a) Prepare the journal entry for the wages and salaries paid. b) Prepare the entry to record the employer payroll taxes