Widmer Company had gross wages

Gross pay is the total earnings of an employee or employees for a payroll period, including overtime pay.

of $240,000 during the week ended June 17. The amount of wages subject to social security tax was $240,000, while the amount of wages subject to federal and state unemployment taxes was $35,000. Tax rates are as follows:

Social security	6.0%
Medicare	1.5%
State unemployment	5.4%
Federal unemployment	0.8%

The total amount withheld from employee wages for federal taxes was $48,000.

Required:

A.

Journalize the entry to record the payroll for the week of June 17.* Refer to the Chart of Accounts for exact wording of account titles.

B.

Journalize the entry to record the payroll tax expense incurred for the week of June 17.*

* Refer to the Chart of Accounts for exact wording of account titles.