0 Recording Payroll and Related Deductions Urban Fit Corporation paid salaries and wages of $273,220 to its employees for the month of this amount, $7.220 was paid to employees who had already exceeded wages of $243,960. Also, 583,220 was paid to employees who had already been paid the SUTA maximum. FICA employee withholdings consist of a social security tax of 6.20% on the first $243,960 eamed, plus a Medicare tax of 1.45% on all wages. Urban Fit pays employer taxes as follows: its required FICA contribution, plus a FUTA tax of 6.0% on wages up to the SUTA maximum. Of this amount, 5.4% is payable to the state and 0.6% is payable to the U.S. Treasury. Employee income tax withholding was $66,500. Deductions included: union dues (in conformity with the union agreement), $5,700, and insurance premiums, $22.800. Required Provide the entries to: a. Record liabilities for payroll deductions. b. Record payroll tax expenses. Record remittance of payroll obligations, including salaries payable to employees Note: Round your answers to the nearest whole dollar. Note: List multiple debits or credits (when applicable) in alphabetical order. Account Name Dr. Cr 2. Salaries Experise . 273.220 FICA Taxes Payable Insurance Premium Payable 2220 Salaries Payable 157.766 Unian Dues Payable . 5,700 Withholding Taxes Payable 6. SON!! Payroll Tax Expense 31,854 FICA Taxes Payable - 20454 FUTA Taxes Payale 1,140 SUTA Taxes Payable 10251 C FICA Tases Payable 20.154 x FUTA Taxes Payable 1.140 Insurance Fremier Payable 22.900 SUTA Taxes Payable 10,260 Union Dues Payable 5.700 Withholding Taxes Payable 66,500 Cash 205,074 * X To record nas ments fartases and nami withaldines Salaries Payable 157.766 Cash 157.766 Ta record payment o erralbyces 0 0 . a