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Exercise 13-6 The payroll of Blossom Company for September 2016 is as follows. Total payroll was $464,000, of which $118,000 is exempt from Social Security tax because it represented amounts paid in excess of $118,500 to certain employees. The amount paid to employees in excess of $7,000 was $418,000. Income taxes in the amount of $86,000 were withheld, as was $8,500 n union dues. The state unemployment tax 3.5% but Blossom Company is allowed a credit of 2.3% by the state or its unemployment experience. Also, assume that the current rICA tax is 7.65% on an employee's wages to $118,500 and 1.45% in excess of $118,500. No employee for Blossom makes more than S 125,000. The federal unemployment tax rate is 0.8% after state credit. Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. (Round answers to O decimal places, e.g.5,275. If no entry is required, select " when amount is entered. Do not indent manually.) No Entry"for the account titles and enter 0 for the amounts.Credit account titles are automatically indented Account Titles and Explanation Debit Credit (To record wages and salaries paid) (To record employer payroll taxes)