Widmer Company had gross wages of $$310,000$ during the week ended June $17.$ The amount of wages subject to social security tax was $$310,000,$ while the amount of wages subject to federal and state unemployment taxes was $$35,000.$ 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 $$47,000.$

Required:

a$.$ Journalize 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 $17.$