Hi I need help with part B of the attached assignment. Thanks

Exercise 13-7 (Part Level Submission) Ayayai Hardware Company's payroll for November 2017 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Factory Sales Administrativ e Total Wages Due $126,600 28,800 $126,600 28,800 38,900 38,900 $194,300 $194,300 FICA Federal State $40,500 4,200 $40,500 4,200 $44,700 $44,700 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 employee's wages to $118,500 and 1.45% in excess of $118,500. Of the $194,300 wages subject to FICA tax, $21,300 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,800 for factory, $7,700 for sales, and $6,800 for administrative. (a) Your answer is correct. Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.) Factory Administrativ e Sales $ $ Salaries and Wages FICA Taxes FUTA Taxes SUTA Taxes 126600 28800 9685 883 324 34 1013 105 $ 137622 29822 $ $ 38900 194300 2976 13544 0 358 0 $ Total Cost Total 1118 $ $ 41876 209320 SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 1 of 3 used (b) Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's 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.) Account Titles and Explanation Factory Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: Debit Credit (To record salaries and wages expense.) (To record payroll tax expense.) Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.)