Green Day Hardware payroll for November 2020 is summarized below.

					Amount Subject to Payroll Taxes
						Unemployment Tax
Payroll		Wages Due		FICA		Federal		State
Factory		$120,000		$120,000		$40,000		$40,000
Sales		32,000		32,000		4,000		4,000
Administrative		36,000		36,000
Total		$188,000		$188,000		$44,000		$44,000

At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is 2.5%. The FICA rate is 7.65% on an employees wages to $128,400 and 1.45% in excess of $128,400. Of the $188,000 wages subject to FICA tax, $20,000 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,000 for factory, $7,000 for sales, and $6,000 for administrative.

(A ) Prepare a schedule showing the employers total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.)

		Factory		Sales		Administrative		Total
Salaries and Wages		$		$		$		$
FICA Taxes
FUTA Taxes
SUTA Taxes
Total Cost		$		$		$		$

(B) Prepare the journal entries to record^.the factory, sales, and administrative payrolls including the employers payroll taxes. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,125.)