Townson Company had gross wages of $200,000 during the week ended December 10. The amount of wages subject to federal and state unemployment taxes was $24,000. Assume all wages were subject to FICA taxes. Tax rates are as follows: Social security 6,0% Medicare 1.5 State unemployment 5.3 Federal unemployment 0.8 The total amount withheld from employee wages for federal income taxes was $32,000. a. Joumalize the entry for the payroll for the week of December 10. b. Journalize the entry for the employer's payroll tax expense for the week of December 10