Payroll summary for wages earned from Dec. $24$ to Dec. $31$ is detailed below. These amounts will be paid next year.

Gross Wages $$5,600$

FICA Taxes Payable $390$

Federal Withholding Taxes $1,036$

State Withholding Taxes $218$

 Net Pay $3,956$

Employer's share of FICA $390$

$($No FUTA or SUTA is due$)$

Journal Entries of