Townson Company had gross wages of $180,000 during the week ended December 10 . All eamings are subject to social security tax, whife the amount of wages subfect to federal and state unemployment taxes was $24,000. Tax rates are as follows: The total amount withheld from employee wages for federal income taxes was $32,000. Required: a. Joumalize the entry for the payroll for the week of December 10. If an amount box does not require an entry, leave if blank. b. Journalize the entry for the payroll tax expense incurred for the week of December 10, If an amount box does not require an entry, leave it blank