For the year ended December 31, 2022, 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 $38,637 166,000 Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable 17,340 27,886 Health insurance premiums 17,000 Total $266,863 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 0.6% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $488,000, and gross earnings subject to unemployment taxes total $136,000. No employee exceeds the $132.900 limit related to FICA taxes. a (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) (b) b (c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to o decimal places, e.g. 5,275.) Employee Wages, Tips, Other Compensation Federal Income Tax Withheld State Income Tax Withheld FICA Wages FICA Maria Sandoval $54,000 $26,460 $ Jennifer Mingenback 26.000 10.140