Widmer Company had gross wages of $370,000 during the week ended June 17. The amount of wages subject to social security tax was $370,000, 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 $43,000.

	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.