The payroll register for Gentry Company for the week ended December 17 indicated the following:

Salaries.....................................................$540,000
Social security tax withheld........................25,380
Medicare tax withheld...................................8,100
Federal income tax withheld....................108,000

In addition, state and federal unemployment taxes were calculated at the rate of 5.2% and 0.8%, respectively, on $10,000 of salaries.

a. Journalize the entry to record the payroll for the week of December 17.

b. Journalize the entry to record the payroll tax expense incurred for the week of December 17.