Westbrook Company had gross wages of $101,000 during the week ended June 17. The amount of wages subject to social security tax was $91,600, while the amount of wages subject to federal and state unemployment taxes was $38,000. Tax rates are as follows: Social security 6.0% 1.5% Medicare 5.4% State unemployment 0.8% Federal unemployment The total amount withheld from employee wages for federal taxes was $19,800. Journalize the entries to record the employees' and employer's payroll on May 31. Credit Debit Post Ref Description Date 2 | Page