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 recordi, and 0.6% federal unemplopment Gross earnings subject to Social Security taxes of 6.2% total $514,500, and gross earnings subject to unemployment taves total $154,000. No employee exceds the $132,900 limit related to FICA taves. (a) Prepare a sumenary journal entryat December 31 for the full year's payroll. (b) Journalize the adjusting entry at December 31 to record the employer's payroll taxes. Sunland's payrol taxes are Social Security tax 6.2% Medicare tax 145K, state unemployment 2.5% (due to a stable employment record), and 0.6% federal unemployment. Gross earnings subject to Social Security taxes of 62% total $514,500, and gross earnings Bubject to unemployment taxes total $154,000. No employee caceeds the $132,900 limit related to FICA taxes. (a) Prepare a summary journal entryat December 31 for the full year's payroll. (b) Journalize the adfusting entry at December 31 to record the employer's payroll taves. (Round answers to 0 decimal places, e.8. 125. Credit account titles are autamatically indented when amount is entered. Do not indent manually.) Complete the required data for the following employees. (Round answers to 0 decimol places, e.g. 5. 275.)