Widmer Company had gross wages of $$288,000$ during the week ended June $17.$ The amount of wages subject to social security tax, was $$259,200,$ while the amount of wages subject to federal and state unemployment taxes was $$36,000.$ Tax rates are as follows:Social security$6\mathrm{.}0\%$Medicare$1\mathrm{.}5\%$State unemployment$5,4\%$Federal unemployment$0\mathrm{.}8\%$The total amount withheld from employee wages for federal taxes was $$57,600.$If an amount box does not require an entry, leave it blank. If required, round answers to two decimal places.a$.$ Journalize the entry to record the payroll for the week of June $17.$