Widmer Company had gross wages of $350,000 during the week ended June 17 . The amount of wages subject to social securty tax was $350,000, while the arnount of wages subject to tederal and state unemployment taxes was $60,000. Tax rates are as follows: The total amount withheld from employee wages for federal taves was $43,500. Required: a. Journalze the entry to record the payroll for the week of June 17 . b. dowmalize the entry fo record the payroil tax expense incurred for the week of June 17 . JOURNIL ACCOUNTING EQUATION