Exercise 13-7 Novak Hardware Company's payroll for November 2017 is summarized below. Amount Subject to Payroll Unemployment Tax Payroll Wages FICA Federal teral state Factory Sales Administrative $37,200 4,200 $37,200 4,200 $129,400 33,500 35,000 $198.000 $129,400 33,600 35,000 $198,000 Total $41,100 $11,100 At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is 2.59. The FICA rate is 7.6596 on an employee's wages to $118,500 and 1.45% in excess of $118,500. Of the $198,000 wages subject to FICA tax, $19,900 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17,200 for factory, $7,300 for sales, and $6,300 for administrative Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to o decimal places, e.g. 5,275.) Factory Sales Administrative Total Salaries and Wages FICA Taxes FUTA Taxes SUTA Taxes Total Cost SHOW LIST OF ACCOUNTS Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes. If no entry is required, select "No Entry for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to o decimal places, e.g. 5,125.) Debit Credit Account Titles and Explanation Factory Payroll: (To record salaries and wages expense.) Debit Credit Account lities 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.)