Widmer company had aross wages of $159,000 during the week ended June 17 . The amount of wages subject to soclal security tax was 5143,100 , whilfe the amount of wages subject to federal and state inemployment taxes was $20,000. Tax rates are os follows: The total amount withheld from employee wages for federal taxes was 331,800 . If an amount box does not requite an entiy, leave it blank. If required, round answers to two decimal placesi a. Journaige the entry to record the payroll for the week of June 17. b. Journalize the entry to record the payroll tax expense incurred for the week of June 17i