For the year ended December 31, Denkinger Electrical Repair Company reports the following summary payroll data Gross earnings: Administrative salaries Electricians' wages $200,000 370,000 Total $570,000 Deductions: FICA taxes $38,645 174.400 Federal income taxes withheld 17.100 27,500 State income taxes withheld (3%) United Fund contributions payable Health insurance premiums Total 17,200 $274,845 Denkinger Company's payroll taxes are Social Security tax 6.2% and Medicare tax 1.45% Gross earnings subject to Social Security taxes of 62% total $490,000, (a) Prepare a summary journal entry at December 31 for the full year's payroll (Credit account titles are automatically Indented when amount is entered. Do not indent manually) (a) Prepare a summary journal entry at December 31 for the full year's payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit (a) (b) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. Wages, Tips, Other Compensation Federal Income Tax Withheld Employee State Income Tax Withheld FICA Wages FIC Maria Sandoval $59,000 $28,500 $ $ $ Jennifer Mingenback 26,000 10.200