A local store that has some employees. The wages earned by employees for September total $150,000.$ The Social Security tax rate is $6\mathrm{.}2\%$ the medicare tax rate is $1\mathrm{.}45\%,$ and the employer's federal and state unemployment tax rates are $0\mathrm{.}6\%$ and $4\mathrm{.}8\%$ respectively. The federal and state income tax withheld for the period totaled $9000.$ No employee is yet over the annual social security maximum wage base, but some employees are over $7000$ annual unemployment tax wage base, so only $94000$ of the September wages is subject to unemployment taxes. They also offer to match employee contributions to employer$-$sponsored retirement accounts; the total withheld from the employee's pay for retirement savings in September is $4000.$ make the journal entry to show the gross wages, the employee withholding, but not yet paid. Also, the net pay to employees $($not yet paid$)$ for September.