The Summary of the Payroll for the Monthly Pay Period

The summary of the payroll for the monthly pay period ending July 15 indicated the following: $$\begin{array} { l l } \text { Sales salaries } & \$ 125,000 \\\text { Federal income tax withheld } & 32,300 \\\text { Office salaries } & 35,000 \\\text { Medical insurance withheld } & 7,370 \\\text { Social security tax withheld } & 10,200 \\\text { Medicare tax withheld } & 2,550\end{array}$$ Journalize the entries to record a) the payroll and b) the employer's payroll tax expense for the month. The state unemployment tax rate is 3.1%, and the federal unemployment tax rate is 0.8%. Only $25,000 of salaries are subject to unemployment taxes.