For the year ended December 31, 2020, Bonita Electrical Repair Company reports the following summary payroll data Gross earnings: Administrative salaries $197,500 388,500 $586,000 Electricians wages FICA taxes Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable Health insurance premiums 39,776 165,500 17.580 29,300 16,500 $268,656 Total Bonita's 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 $504,500, and gross earnings subject to unemployment taxes total $131,000. No employee exceeds the $127,200 limit related to FICA taxes () 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. (Round answers to O decimal places, e.g.125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Na. Accoest Titles and Explanation (a) Salaries and Wages Expense FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Fund Contributions Payable Health Insurance Payable Salaries and Wages Payable (b) Salaries and Wages Expense FICA Taxes Payable State Unemployment Taxes Payable Federal Unemployment Taxes Payable Federal Unemployment Taxes Payable (c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to 0 decimal places, e.g. 5,275.) State Income Tax FICA Tax Wages, Tips, Other Compensation Federal Income Tax Withheld Withheld A Wages Withheld Employee Maria Sandoval $56,000 $27,440 Jennifer Mingenback 24,000 9,360