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

Salaries $$1,560,000$

Social security tax withheld $93,600$

Medicare tax withheld $23,400$

Federal income tax withheld $312,000$

In addition, state and federal unemployment taxes were computed at the rate of $5\mathrm{.}4\%$ and $0\mathrm{.}6\%,$ respectively, on $$254,000$ of salaries.

Required:

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 $29.*$

$*$Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.