dowling company had gross wages of 356 000 during the week ended december 6 643549

Dowling Company had gross wages of $356,000 during the week ended December 6. The amount of wages subject to social security tax was $285,000, while the amount of wages subject to federal and state unemployment taxes was $18,000. Tax rates are as follows:

Social security	6.0%
Medicare	1.5%
State unemployment	5.4%
Federal unemployment	0.8%

The total amount withheld from employee wages for federal taxes was $66,900.

a. Journalize the entry to record the payroll for the week of December 6.

b. Journalize the entry to record the payroll tax expense incurred for the week of December 6.