For the year ended December 31, 2017, Denkinger Electrical Repair Company reports the following summary payroll data.

Gross earnings:
Administrative salaries		$188,500
Electricians wages		342,000
Total		$530,500
Deductions:
FICA taxes		$35,065
Federal income taxes withheld		160,000
State income taxes withheld (3%)		15,915
United Fund contributions payable		25,594
Health insurance premiums		19,500
Total		$256,074

Denkinger Companys payroll taxes are Social Security tax 6.2%, Medicare tax 1.45%, state unemployment 2.5% (due to a stable employment record), and 0.8% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $441,500, and gross earnings subject to unemployment taxes total $136,500.

(a)		Prepare a summary journal entry at December 31 for the full years payroll.
(b)		Journalize the adjusting entry at December 31 to record the employers payroll taxes.