For the year ended December 31, 2022, Vaghn Electrical Repair Company reports the following summary payroll data. Vaithib s payroli tains are Social Security tax 6.2% Medicare tax 1.45% state unemployment 2.5% (due to a stable employment wublect to unemployment tawes total $125,000. Ne employee exceeds the $132,900 limit related to FICA taxes. (a) Prepire a sumamary journal entry at December 31 for the full year's payroll. (6) Sournaliae the adjusting entry at December 31 to record the employer's payroll taxes. (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, eg. 5,275.) For the year ended December 31,2022, Vaughn Electrical Repair Company reports the following summary payroli data. Vuehwis payrol tawes are Social Security tax 6.2%. Medicare tax 1.45\%, state unemplopment 2.5% (due fo a stable employment recordh and 0.6\% federal unemployment. Gross earnings subject to Socia Security taxes of 6.2 total 5400,000 , and aross earnings subiect to unemployenent taxes total \$125,000, No emplopee exceeds the $132,900 limit related to FICA tawes (a) Prepare asummary journalentry at December 31 for the full year's payroll (b) Joumaliae the adjusting entry at December 31 to record the emplower's payroll tames. (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, eg. 5,275 .)