For the year ended December 31, 2017, Denkinger Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries $193,500 Electricians' wages Total $579,500 FICA taxes Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable Health insurance premiums $39,217 179,500 17,385 27,958 17,000 $281,060 Total Denkinger company's payroll taxes are Social Security tax 6.2%. Medcare tax 1.45%, state unemployment 2.5% (due to a stable employment record), and 0.8% federal unemployment. Gross earnings subject to Soal Security taxes of 6.2% total $497,000, ard gross earnings subject to unemployment taxes total $132,500. (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 taxes No. Account Titles and Explanation Debit Credit o) sl (a) s 1 1 F6 F7 F8 F9 F10 F11 F12 Pr