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For the year ended December 3 1 , 2 0 2 2 , Sheridan Electrical Repair Company reports the following summary payroll data. Gross earnings:

For the year ended December 31,2022, Sheridan Electrical Repair Company reports the following summary payroll data. Gross earnings:
Administrative salaries Electricians' wages Total
Deductions:
Ficataxes
Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable Health insurance premiums Total
\table[[$204,000
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