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 Federal income taxes withheld 166,000 State income taxes withheld (3%) 17,340 United Fund contributions payable 27,886 Health insurance premiums Total 17,000 $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) 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.) No. Account Titles and Explanation Debit Credit (a) (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.) Federal Employee Wages, Tips, Other Compensation Income Tax Withheld State Income Tax Withheld FICA Wages Maria Sandoval $54,000 $26,460 $ LA Jennifer Mingenback 26,000 10,140 (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.) Federal Wages, Tips, Other Compensation Income Tax Withheld State Income Tax Withheld FICA Wages $54,000 $26,460 $ 1A $ 26,000 10,140 to FICA Tax Withheld