Amount Subject to Payroll Taxes Unemployment Tax Wages Due FICA State Payroll Federal $40,600 4,200 $40,600 4,200 Factory Sales Administrative $128,300 $128,300 34,500 37,100 $199,900 $199,900 34,500 37,100 Total $44,800 $44,800 At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the on an employee's wages to $118,500 and 1.45% in excess of $118,500. Of the $199,900 wages subject to FICA tax, $21,100 of the sale tax rate is 0.8% after credits. Income tax withheld amounts to $16,300 for factory, $7,200 for sales, and $6,200 for administrative repare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes. (If no entry is required, select "No E and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers 5,125.) Debit Credit Account Titles and Explanation Factory Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.)