Current Attempt in Progress For the year ended December 31, 2022, Sheffield Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries $218.000 Electricians' wages 382,000 $600,000 Total Deductions FICA $40,537 Federal income taves withheld 101.500 State income taxes withheld (3) 19,000 United Fund contributions payable 28,947 18.500 Health insurance premiums Total $267.484 Sheffield's payroll taxes are Social Security tax 6.2%, Medicare tax 1.45%, state unemployment 25% due to a stable employment record, and 0.6% federal unemployment. Gross samnings subject to Social Security taxes of 6.2% total $513,500 and gross earnings subject to unemployment taxes total $166,000. No employee exceeds the $132.900 mtrated to FICA taxes (a) Prepare a summary journal entry at December 31 for the full year's payroll (b Journalize the adjusting entry at December 31 to record the employer's payroll tavas (Round answers to 0 decimal places, ex 125 Credit account tities are a indented when amount is entered Do not indent manual)