Dowling Company had gross wages of $356,000 during the week ended December 6. The amount of wages subject to social security tax was $285,000, while the amount of wages subject to federal and state unemployment taxes was $18,000. Tax rates are as follows:
Social security .......... 6.0%
Medicare ............ 1.5%
State unemployment ......... 5.4%
Federal unemployment ......... 0.8%
The total amount withheld from employee wages for federal taxes was $66,900.
a. Journalize the entry to record the payroll for the week of December 6.
b. Journalize the entry to record the payroll tax expense incurred for the week of December 6.