Urban Window Company had gross wages of $320,000 during the week ended July 15. The amount of wages subject to social security tax was $320,000, while the amount of wages subject to federal and state unemployment taxes was $40,000. Tax rates are as follows:

Social security ............................... 6.0%

Medicare ..................................... 1.5%

State unemployment ........................ 5.4%

Federal unemployment ...................... 0.6%

The total amount withheld from employee wages for federal taxes was $75,200.

a. Journalize the entry to record the payroll for the week of July 15.

b. Journalize the entry to record the payroll tax expense incurred for the week of July 15?