John Banks earned a salary of $9,000 for Jan. The employee FICA taxes are $720. Federal unemployment insurance taxes are 0.8% of the first $7,000 and the state unemployment insurance taxes are 5.4% on the first $7,000. Banks had 1,300 withheld for federal income taxes and $500 was withheld for state income taxes.


1. Prepare a General Journal entry to record the payroll expense for John Banks' January salary (no explanations required)


2. Prepare a General Journal entry to record the employer payroll tax expense for the employment of John Banks for the month of January ( no explanations required)