Current Attempt in Progress

The payroll of Buffalo Company for September $2025$ is as follows.

Total payroll was $$468,000,$ of which $$104,000$ is exempt from Social Security tax because it represented amounts in exces of

$$142,800$ to certain employees. The amount paid to employees in excess of $$7,000($the maximum for both federal and state

unemployment taxes$)$ was $$406,000.$ Income taxes in the amount of $$76,500$ were withheld, as was $$9,800$ in union dues. The state

unemployment tax is $3\mathrm{.}5\%,$ but Buffalo Company is allowed a credit of $2\mathrm{.}3\%$ by the state for its unemployment experience. Also,

assume that the current FICA tax is $7\mathrm{.}65\%$ on an employee's wages to $$142,800$ and $1\mathrm{.}45\%$ in excess of $$142,800.$ The federal

unemployment tax rate is $0\mathrm{.}8\%$ after state credit.

Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. $($If no entry

is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is

entered. Do not indent manually. List all debit entries before credit entries.$)$