Great Dane Casinos has the following data available for its December 31, 2019, payroll:

Gross pay

$180,000

Federal income taxes withheld

43,200

Gross pay is subject to FICA. A federal unemployment tax is also applicable at 0.8% of gross pay.

Prepare the 2019 journal entries to record the wages earned and payroll taxes: 1) journal entry to record the employee portion of payroll taxes; 2) journal entry to record the employer portion of payroll taxes; and 3) journal entry to record the payment of all payroll liabilities. A correct answer should include 3 separate journal entries.