The Payroll Register for Automotive Service Center for the Pay

The payroll register for Automotive Service Center for the pay period ended June 30,20--,showed the following: $\begin{array}{lr}\text { Total Earnings } & \$ 623,000.00 \\\text { Taxable Earnings: } & 4,500.00 \\\text { FUTA } & 4,500.00 \\\text { SUTA } & 574,000.00\\\text { Deductions: } \\\text { Federal income tax } & 91,800.00 \\\text { Social Security tax } & 35,588.00 \\\text { Medicare tax } & 9,033.50\\\text { Pension plan } & 4,800.00\\\text { Health insurance } & 16,200.00\\\text { United Way }& 12,000.00\end{array}$

The Social Security tax rate is 6.2%,Medicare tax is 1.45%,FUTA tax is 0.8%,and SUTA tax is 5.4%.
Required:

1.Prepare a journal entry to record the payroll on June 30,20--.
2.Prepare a journal entry to record the employer's payroll taxes.