For the year ended December 31,2022, Sheridan Electrical Repair Company reports the following summary payroll data. Sheridans payroll taxes are Social Security tax 62%. Medicare tax 1.49%, state unenployment 2.5% (due to a stable employment record), and 0.6% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total 5478.000 and gros5 earnings subject to unenployment taxes total $150,000 No employee excedts the $132,900 limit related to fiCA taxns. (a) Prepareasummary joumal entryat December 31 tor the full year's paroll. (b) Joumalize the adjusting entry at December 31 to record the employers payrall taxes (c) The W-2 Wage and Taxstatementreq sire the follawing dollar data: Complete the required data for the following anplover. (Alound anwern to 0 decingi plores est 5.275. (c) The W-2 Wage and Tax Statement requires the following dellar data. Complete the required data for the following enployess, (Aound anawers to 0 dedimal ploces es 5.275.)