Vacations R Us has a total payroll for the month of November of $475,000. The following information applies to the payroll. FICA tax rate (Social Security and Medicare combined) 7.65% Federal Income Taxes withheld $60,000 State Income Taxes withheld $15,000 Federal Unemployment taxes $3,000 State Unemployment taxes $6,000 Make two journal entries (1) to record the payroll expense for the month of November (2) to record the payroll tax expense for the employer for November