The summary of the payroll for the monthly pay period ending July $15$ indicated the following:

Sales salaries $125,000$

Federal income tax withheld $32,300$

Office salaries $30,000$

Medical insurance withheld $7370$

Social security tax withheld $10200$

Medicare tax withheld $2550$

Journalize the entries to record $(1)$ the payroll and $(2)$ the employer's payroll tax expense for the month. The state unemployment tax rate is $3\mathrm{.}1\%,$ and the federal unemployment tax rate is $0\mathrm{.}8\%.$ Only $$30,000$ of salaries are subject to unemployment taxes.