Widmer Company had gross wages of $$264,000$ during the week ended June $17.$ The amount of wages subject to social security tax was $$237,600,$ while the amount of wages subject to federal and state unemployment taxes was $$33,000.$ Tax rates are as follows:

Social security

$6\mathrm{.}0\%$

Medicare

$1\mathrm{.}5\%$

State unemployment

$5\mathrm{.}4\%$

Federal unemployment

$0\mathrm{.}8\%$

The total amount withheld from employee wages for federal taxes was $$52,800.$

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 $17.$

June $7$

June $7$ Wages Expense

$264,000$

Social Security Tax Payable

Medicare Tax Payable

$$

Employees Federal Income Tax Payable $$

Wages Payable $$

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Gross pay is the amount that employees have earned before taxes and deductions. A portion of employees' earnings ar for such items as state and federal taxes. Net pay is also known as take$-$home pay.

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

June $7$ Payroll Tax Expense $$