For the year ended December 31, 2020, Bramble Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries $193,000 Electricians' wages 365,000 Total $558,000 Deductions: FICA taxes $37,293 Federal income taxes withheld 167.500 State income taxes withheld (3%) 16.740 United Fund contributions payable 27.900 Health insurance premiums 18,000 Total $267,433 Bramble'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 $471,000, and gross earnings subject to unemployment taxes total $127.000. No employee exceeds the $127.200 limit related to FICA taxes. (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. (Round answers to decimal places, cs. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually) (c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to decimal places, eg. 5,275.) Federal Income Employee Wages, Tips, Other Compensation State Income Tax Withheld FICA Wages Tax Withheld Maria Sandoval $60,000 $29.400 $ Jennifer Mingenback 30,000 11.700