Ex 10-12 (p. 485) (adapted) The payroll register for Proctor Company for the week ended February 14 indicated the following: $1,600,000 Salaries Social security tax withheld itu tay withheld Medicate tax withheld Income taxes withheld Federal income tax withheld 96,000 24,000 275,000 In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $280,000 of salaries. a. Journalize the entry to record the payroll for the week of February 14. b. Journalize the entry to record payroll tax expense incurred for the week of February 14