JR Corporation’s payroll for December, 2015:

Administrative salaries $16,000

Sales salaries 32,000

Total payroll $48,000

Wages subject to FICA taxes (6.2% + 1.45%) $48,000

Wages subject to FUTA and state unemployment taxes $12,000

Federal income taxes withheld from all salaries $ 6,200

The company is required to pay a 2.7% state unemployment tax and a 0.8% federal unemployment tax.

a. Record the journal entry for the payroll.

b. Record the entry for the employer’s payroll taxes.