For the year ended December 31, 2022, Vaughn Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries $187,000 Electricians' wages 383,000 $570,000 Total Deductions: FICA taxes $38,459 Federal income taxes withheld 160,500 State income taxes withheld (3%) 17,100 United Fund contributions payable 27,500 Health insurance premiums Total 18,000 $261,559 Vaughn'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 $487,000, and gross earnings subject to unemployment taxes total $124,000. 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. 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.) A Federal Employee Wages, Tips, Other Compensation Income Tax Withheld State Income Tax Withheld FICA Wages Maria Sandoval $58,000 $28,420 Jennifer Mingenback 28,000 10,920 $ FICA Tax Withheld