The payroll register for Robinson Company for the week ended November 18 indicated the following:
Salaries .......... $1,300,000
Social security tax withheld ... 61,100
Medicare tax withheld ...... 19,500
Federal income tax withheld ... 260,000
In addition, state and federal unemployment taxes were calculated at the rate of 5.2% and 0.8%, respectively, on $240,000 of salaries.
a. Journalize the entry to record the payroll for the week of November 18.
b. Journalize the entry to record the payroll tax expense incurred for the week of November 18.