For the year ended December 31, 2020, Bramble Electrical Repair Company reports the following summary payroll data, Gross earnings: Administrative salaries $192,000 Electricians wages 386.000 Total $578,000 Deductions: FICA taxes $38,637 Federal income taxes withheld 166,000 State income taxes withheld (3%) 17.340 United Fund contributions payable 28.900 Health insurance premium 17.000 Total $267.877 Bramble's payroll ts are Social Security tax 6.2% Medicare tax 145% state unemployment 2.5% due to a stable employment spord, and federal unemployment Gross earnings subject to Social Security cames of 6.2% total $488.000, and gross camins subject to unemployment takes total 5136.000. No employee exceeds the $127.200 limit related to FICA Perumal entry at December for the full years payroll Journaithe adjusting entry at December 31 to record the relayer payrolles 30 5 5 A 3 % 5 & 7 * CO 6 a 0 N. . E R T T Y O P D F G H J J K L C K C V B N M al Account Tities and Explanation Debre Credit a) Wandt Stutmeet requires the following dollarda Cred data for the following employees (Round answers to decimal aces, es 5.275 tv A SO *** SY $ 4 % 5 3 & 7 8 E R T Y U O P F G H J L C