$2.$ The company's employees earned wages of $$64,000.$ Withholdings from those wages for taxes were: Social Security and Medicare $-$ $$4,896$ for FICA; Federal Income Tax Withholding $-$ $$7,500$ for federal income tax; State Income Tax Withholding $-$ $$3,100$ for state income tax. Cerviq Company $($as with all companies$)$ is required to match the Soicial Security and Medicare taxes. Record the two needed entries assuming all wages are paid with cash. Any taxes are "owed" at month end.

CHECK FIGURE: Cash $-$ $$48,504$

A$.$ Show the entry to record the wages, take out the taxes $($and owed to the government$),$ and pay the employees with cash.

B$.$ Show the entry to record the taxes that Cerviq Company has to match that are then "owed" to the government.