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 $25,000. 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 $46,000.

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.*

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

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