The employees of Pinehurst Company earned wages of $80,000 during the month of June. The following were withholdings related to these salaries: $5,000 for Social Security (FICA), $3,000 for state income tax, and $7,700 for federal income tax. Additional employer-paid FICA taxes are $5,450.
Required
Prepare
(a) The journal entry to record the payment of these salaries assuming they are paid on June 30
(b) The journal entry to record Pinehurst Company's additional payroll tax expense for June.