The payroll register for Schmidt Company for the week ended April 29 indicated the following:

Salaries .......................................... $1,380,000
Social security tax withheld ................ 82,000
Medicare tax withheld ........................ 20,700
Federal income tax withheld ............ 276,000

In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.6%, respectively, on $245,000 of salaries.

a. Journalize the entry to record the payroll for the week of April 29.

b. Journalize the entry to record the payroll tax expense incurred for the week of April 29.