The Payroll Records of a Company Provided the Following Data

The payroll records of a company provided the following data for the weekly pay period ended December 7:
$\begin{array}{lcccccc}&\text { to End of } && \text { Federal }& \text { Medical }\\&\text { Previous}& \text { Gross }& \text {Income }& \text {Insurance }& \text {Union }& \text {United }\\ \text { Employee} &\text {Week} &\text { Pay } &\text { Taxes } &\text { Deduction } &\text {Dues } &\text {Way }\\ \text { Ronald Arthur } & \$ 54,000 & \$ 1,200 & \$ 216 & \$ 125 & \$ 15 & \$ 15 \\\text { John Baines } & 40,500 & 900 & 162 & 125 & 15 & 30 \\\text { Ted Carter } & 45,000 & 1,000 & 180 & 150 & -0- & 20\end{array}$

The FICA social security tax rate is 6.2% and the FICA Medicare tax rate is 1.45% on all of this week's wages paid to each employee.The federal and state unemployment tax rates are 0.8% and 5.4%,respectively,on the first $7,000 paid to each employee.Prepare the journal entries to (a)accrue the payroll and (b)record payroll taxes expense.