Widmer Company had gross wages of $320,000 during the week ended June 17. The amount of wages subject to social security tax was $320,000, while the amount of wages subject to federal and state unemployment taxes was $48,000. 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 $64,000.

If an amount box does not require an entry, leave it blank.

a. Journalize the entry to record the payroll for the week of June 17.

June 7	Wages Expense	320,000
	Social Security Tax Payable		19,200
	Medicare Tax Payable		4,800
	Employees Federal Income Tax Payable		?
	Wages Payable		?

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

June 7	Payroll Tax Expense	?
	Social Security Tax Payable		19,200
	Medicare Tax Payable		4,800
	State Unemployment Tax Payable		?
	Federal Unemployment Tax Payable		?