Accrued Payroll and Payroll Taxes Joey Department Store's employees are paid on the 6th and 22nd of each month for the period ending the last day of the previous month and the 15th of the current month, respectively. An analysis of the payroll on Monday, October 6, 2015, revealed the following data. Federal Income Tax State Income Net Insurance FICA Tax Pay Office staff salaries Officer salaries... Sales salaries Totals. Gross Pay $15,450 31,000 20,000 $66,450 $ 810 286 834 $1,930 $ 2,400 6,300 4,200 $12,900 $ 450 1,000 690 52,140 $ 410 $11,380 500 22,914 480 13,796 $1,390 348,090 It is determined that for the September 30 pay period, no additional employees exceeded the wage base for FICA purposes than had done so in prior pay periods. All of the officer salaries, 75% of the office staff salaries, and 40% of the sales salaries for the payroll period ending September 30 were paid to employees who had exceeded the wage base for unemployment taxes. Assume the unemployment tax rates in force are as follows: federal unemployment tax, 0.8%, and state unemployment tax, 5.4%. Instructions: Prepare the adjusting entries that would be required at September 30, the end of Joey's fiscal year, to reflect the accrual of the payroll and any related payroll taxes. Separate salaries and payroll tax expense accounts are used for each of the three employee categories: office staff, officer, and sales