For the year ended December 31, 2020, Swifty Electrical Repair Company reports the following summary payroll data. Gross earnings Administrative salaries Electricians wages $ 190,000 340,000 Total $530,000 Deductions: FICA taxes $35,027 162,000 Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable 15,900 26.800 Health insurance premiums 18,000 Total $ 257,427 Swifty'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 $441,000, and gross earnings subject to unemployment taxes total $134,000. No employee exceeds the $127.200 limit related to FICA taxes. Swifty'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 $441,000, and gross earnings subject to unemployment taxes total $ 134,000. 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, Journalize the adjusting entry at December 31 to record the employer's payroll taxes. (b) (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) - Que ACCO (b) Que Acco Qu. Acco Vie 4 Acce (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.) Employee Wages, Tips Other Compensation Federal Income Tax Withheld State Income Tax Withheld FICA Wages FIC Maria Sandoval 9.620 2000 places, e.g. 5.275.) Employee Ad Wages, Tips Other Compensation Federal Income Tax Withheld State Income Tax Withheld FICA Wages FIC S Maria Sandoval $ 62,000 $ 30,380 4 AC $ Jennifer Mingenback $ 30,000 11.700