6 points 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.... $ 625,125 Indirect labor . 162,120 Administrative salaries. 140,200 Sales salaries ... 172,500 Total wages earned.... $1,099,945 NOTE: Use the following rates in calculation: FICA tax, 8%; FUTA tax, 1%; state unemployment insurance tax, 4%. Assume also that the base wage amounts, beyond which taxes are not due, have not been reached. a. Prepare a journal entry to distribute the wages earned during March. (2) b. Prepare journal entry to record the employer's payroll taxes assuming that no employees have exceeded tax limits prior to the period? (4) Show working of calculations. *