Widmer Comgany had gross wages of $311,000 during the week ended June 17 . The amount of wages subject to social security tax was $279,900, while the amount of wages subject to fesferal and state unemployment taxes was $39,000. Tax rates are as follows: The total amount withbeld from employee wages for federal taxes was $62,200. If an amount box does not require an entry, leave it blank. If required, round answers to two decimal places. If an amount box does not require an entry, leave it blank. If required, round answers to two decimal places. a. Journalize the entry to record the payroll for the week of June 17. Ji b. Journalize the entry to record the payroll tax expense incurred for the week of June 17