5. The total wages and salaries earned by all employees of Cutler Manufacturing Company during the month of March, as shown in the labor cost summary and the schedule of fixed administrative and sales salaries, are classified as follows: ********** Direct labor........ *********** Indirect labor................ . Administrative salaries ................. ories... Total wages earned ... ... 625,125 162,120 140,200 172,500 1,099,945 a. Prepare a journal entry to distribute the wages earned during March b. What is the total amount of payroll taxes that will be imposed on the employer for the payroll, assuming that two administrative employees with combined earnings this period of $3,000 have exceeded $8,000 in earnings prior to the period? Present in table all calculations. Table should present FICA 6.2%, Medicare 1.45%, Assume SUTA 4% and FUTA 1% for total payroll. Prepare the payroll taxes journal entry