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The payroll of Marin Company for September 2016 is as follows. Total payroll was $492,000, of which $102,000 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 $400,000. Income taxes in the amount of $80,000 were withheld, as was $8, 200 in union dues. The state unemployment tax is 3.5%, but Marin Company is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current FICA tax is 7.65% on an employee's wages to $118, 500 and 1.45% in excess of $118, 500. No employee for Marin makes more than $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