XYZ Company is processing payroll for the week ending January 9^th. Employee earnings total $5,000. Federal income tax withheld from employee paychecks totaled $1,100. The social security tax rate is 6%, the Medicare tax rate is 1.5%, the state unemployment tax rate is 5.4% and the federal unemployment tax rate is .8%.

a) Journalize the payroll entry for the week.

DATE		Debit	Credit
X/X

b) Journalize the payroll tax entry for the week.

DATE		Debit	Credit
X/X