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 earn 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. TRUUTTUITO WETU U U U puces, Y. 123. LEUTELLULITICS Urut LUNY Irineu WITTUTTOUT 1 Debit Credit No. Account Titles and Explanation (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 decimal places, eg. 5,275) Wages, Tips, Other Compensation Employee FIC Federal Income Tax Withheld State Income Tax Withheld FICA Wages Maria Sandoval $58,000 $28,420 $ Jennifer Mingenback 28,000 10.920