Widmer Company had gross wages of $360,000 during the week ended June 17. The amount of wages subject to social security tax was $360,000, while the amount of wages subject to federal and state unemployment taxes was $30,000. 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 $48,000. Required: A. Journalize the entry to record the payroll for the week of June 17.* Refer to the Chart of Accounts for exact wording of account titles. 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.