54. During the month of March, Preston Company's employees earned wages of $90,000. Withholdings related to these wages were $6,885 for Social Security (FICA), $14,200 for federal income tax, $6,200 for state income tax, and $600 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,300 for state unemployment tax and its share of FICA taxes. a. What journal entry does Preston need to make related to the company's share of payroll tax liabilities? b. What journal entry does Preston need to make for amounts owed to employees and withholdings from employee paychecks