Urban Window Company had gross wages of $171,000 during the week ended July 15. The amount of wages subject to social security tax was $171,000, while the amount of wages subject to federal and state unemployment taxes was $21,000. Tax rates are as follows: Social security 6.0% Medicare 1.5% State unemployment 5.4% Federal unemployment 0.6% The total amount withheld from employee wages for federal taxes was $34,200.

a. Journalize the entry to record the payroll for the week of July 15.

b. Journalize the entry to record the payroll tax expense incurred for the week of July 15.