For the year ended December 31, 2019, Waterway Electrical Repair Company reports the following summary payroll data.

Gross earnings:
	Administrative salaries			$169,000
	Electricians wages			461,000
		Total		$630,000
Deductions:
	FICA taxes			$38,645
	Federal income taxes withheld			165,000
	State income taxes withheld (3%)			18,900
	United Fund contributions payable			30,288
	Health insurance premiums			18,200
		Total		$275,003

Waterway 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 $540,000 and gross earnings subject to unemployment taxes total $137,000.

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.