3 E13-11 (Payroll Tax Entries) Allison Hardware Company's payroll for November 2015 is as follow factory, 140,000, sales, 32,000, and administrative, 36,000. The Social Security rate is 8% on an ployee's wages. Income tax withheld amounts to 16,000 for factory, 7,000 for sales, and 6,000 fo administrative. Instructions (a) Prepare a schedule showing the employer's total cost of salaries and wages for November by (b) Prepare the journal entries to record the factory, sales, and administrative payrolls including the function employer's payroll taxes