$5\mathrm{.}4\%$ state and $0\mathrm{.}6\%$ federal$).$ Withholding taxes amounted to $$72,000,$ and $$2,900$ was withheld for investment in company stock per an agreement with employ

Required

a$.$ Prepare the journal entry to record the salary payment and the liabilities for the payroll deductions.

b$.$ Prepare the journal entry to record the employer payroll expenses.

c$.$ Prepare the journal entry to record the remittance of the taxes.

Note: Round answers to the nearest whole dollar.