Townson Company had gross wages of $180,000 during the week ended December 10. All earnings are subject to social security tax, while the amount of wages subject to federal and state unemployment taxes was $24,000. Tax rates are as follows: Social security 6.0%
Medicare 1.5%
State unemployment 5.3%
Federal unemployment 0.8%

The total amount withheld from employee wages for federal income taxes was $32,000.

Required:
a. Journalize the entry to record the payroll for the week of December 10.
b. Journalize the entry to record the payroll tax expense incurred for the week of December 10.