Thorup Company had gross wages of $200,000 during the week ended December 10. The amount of wages subject to social security tax was $180,000, 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.....................5.3%
Federal unemployment.................0.8%

The total amount withheld from employee wages for federal taxes was $40,000.

a. Journalize the entry to record the payroll for the week of December 10.

b. Journalize the entry to record the payroll tax expense incurred for the week of December 10.