i need help with REQUIRED A and B

Electronics Service Company pays salaries monthly on the last day of the month. The following information is available from Electronics for the month ended December 31 , Year 1. Assume the Social Security tax rate is 6 percent on the first $110,000 of salaries. Duke reached the $110,000 amount in September. His salary in December amounted to $11,500 and is included in the $96,000. No one else will reach the $110,000 amount for the year. None of the employee salaries are subject to unemployment tax in December. Assume the Medicare tax rate is 1.5% of total salaries. Other amounts withheld from salaries in December were as follows: Required a. Prepare the fournal entry to record the payment of payroll on December 31 , Year 1 . b. Prepare the journal entry to record the payroll tax expense for Electronics Service Company for December Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the entry for Davment of Dayrol on December 31 . Year 1