Need help journaling the following transactions......

Dec 6. Declared dividends, payable on December 20, to stockholders of record on December 13, as follows:

a. Cash dividends of 4% on the preferred stock

b. Cash dividends of $1.00 per share on the 20,250 common shares outstanding.

Dec 10 Record the biweekly payroll in the general journal, details as follows:

Sales salaries $2692.50

Office salaries 438.75

Officers salaries 1500.00

Federal income tax withheld 1387.50

FICA tax withheld 347.34