Urban Window Company had gross wages of $321 , 000 during the week ended July 15 . The amount of wages subject to social security tax was $288 , 900 while the amount of wages subject to federal and state unemployment taxes was $40 , 000 . Tax rates are as follows: The total amount withheld from employee wages for federal taxes was $64 , 200 . a. Journalize the entry to record the payroll for the week of July 15 . If an amount box does not require an entry, leave it blank