For the year ended December 31, 2022, Oriole Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries $204,000 Electricians' wages 376,000 Total $580,000 Deductions: FICA taxes $39,224 Federal income taxes withheld 165,000 State income taxes withheld (3%) 17,400 United Fund contributions payable 27,982 Health insurance premiums 18,500 Total $268.106 Oriole'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 $497,000, and gross earnings subject to unemployment taxes total $145,000. 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.