For the year ended December 31, 2022, Sunland Electrical Repair Company reports the following summary payroll data. Sunland'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 $514,500, and gross earnings subject to unemployment taxes total $154,000. 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 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually. State Income Taxes Payable United Fund Contributions Payable Health Insurance Payable Federal Income Taxes Payable Salaries and Wages Payable (b) Payroll Tax Expense 45431 FICA Taxes Payable State Unemployment Taxes Payable Federal Unemployment Taxes Payable 924 (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 .)