For the second week in February, Samson Products Company's records show direct labor, $18,000; indirect factory labor, $3,000; sales salaries, $4,200; and administrative office salaries, $1,500. The FICA tax rate is 7.5%; state and federal unemployment compensation insurance taxes are 3.2% and .7%, respectively; state and federal income taxes withheld are $500 and $2,500, respectively; and the city wage tax is 1% on employee gross earnings and is paid by the employee. The company treats employer payroll taxes on factory personnel as an indirect cost.
Required:
(1) Prepare the entry to record the payroll liability.
(2) Prepare the entry to distribute the payroll cost.
(3) Prepare the entry to record the employer's payroll taxes in one compound entry.