5. (20 Points) Tacy Company's Schedule of Earnings and Payroll taxes for the period ended March 28 - 31 to be paid April 5 follow: Total Gross payroll Wages FICA SUTA FUTA taxes Non-factory: Sales $ 7, 500 600 $ 240 $ 60 $ 900 Administrative 4, 000 320 112 28 460 11 , 500 920 352 88 1, 360 Factory: Direct labor 52, 000 4, 160 2, 080 520 6, 760 Overtime premium 4, 500 360 180 45 585 Indirect labor 10, 000 800 400 100 1, 300 66, 500 5 , 320 2, 660 665 8, 645 $78, 000 $6, 240 $3, 012 $753 $10, 005 Prepare the journal entries to: (a) Record the payroll. (b) Distribute the payroll. (c) Record employer's payroll taxes. 5