Let's start with the vinyl record. Select the Ellipse Tool (L) and draw a circle. Fill it with black and apply a Stroke of 5pt. This will be the background of the vinyl record.
Next, we will create the rings that you can see on a vinyl record. This will be a little exaggerated, but it will achieve a nice effect. Create another circle and make it just a little smaller then the background circle. Apply a Stroke of .0.25 pt in a dark grey (K=75%). Then duplicate the circle and scale it down about 75% of the original. Have them both centered, horizontal, and vertical.
