In January, gross earnings in lvanhoe Company totaled \$92,000. All earnings are subject to 7.65%FICA taxes (the 7.65\% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), 5.4% state unemployment taxes, and 0.6% federal unemployment taxes. Prepare the entry to record January payroll tax expense. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.) Ruth Law firm has paid $53,600.00 in salaries for the first quarter. Ms. Ruth has computed the payroll taxes that must be paid as follows: FICA $4,100.40, FUTA $321.60, and SUTA $2,894.40. Prepare the journal entry to record these payroli taxes. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. Round answers to 2 decimoi places, e. . 52.75.) Assume the following data for Wildhorse Tattoo Parlor for the quarter ended September 30. - Number of employees for third quarter: 7 - Gross earnings $64,533.60 - Employee FICA taxes \$4,939,96 - Federal income tax.\$13.476.80 - State income tax $2,058.20 - Employer FICA taves \$4.939,96 - Federal unemployment tax 518.20 - State unemployment tax 5148.12 - Federal income tax and FICA tax total monthly deposits for third quarter: $23,722.10 What ariounts would be entered on Form 941 for the following line items? (Round anwers to 2 decimal ploces, es 52.75 ) Line 3: Federal incorne tax withheld. Line 5a (Column 2): Taxable Social Security wages. - Federal income tax and FICA tax total monthly deposits for third quarter: 523.722.10 What amounts would be entered on Form 941 for the following line items? (Round answers to 2 decimal ploces, e.8. 52.75 )