Oliver Cat Emporium had the following information for their payroll for the week ended March 23: earned wages and salaries of $45,000. All of that week's pay is subject to FICA social security taxes of 6.2% on the first $128,400 of earnings each calendar year and Medicare taxes of 1.45% on all earnings. In addition, the company withholds the following amounts for this weekly pay period: $2,200 for medical insurance, $6,500 for federal income taxes, and $675 for pet insurance.
a. Prepare the general journal entry to accrue the payroll.
b. The company is subject to state unemployment taxes at the rate of 3.4% and federal unemployment taxes at the rate of 0.6%. Prepare the general journal entry to accrue the employer's payroll tax expense. (Round your calculations to the nearest dollar).