March $31,20--$: Paid total wages of $$9,350\mathrm{.}00.$ These are the wages for the last semimonthly pay of March. All of

this amount is taxable under FICA $($OASDI and $HI).$ In addition, withhold $$1,175$ for federal income taxes and

$$102\mathrm{.}03$ for state income taxes. These are the only deductions made from the employees' wages.

March $31,20--$: Record the employer's payroll taxes for the last pay in March. All of the earnings are taxable under

FICA $($OASDI and HI$),$ FUTA $(0\mathrm{.}6\%),$ and SUTA $(2\mathrm{.}8\%).$

April $15,20--$: Made a deposit to remove the liability for the FICA taxes and the employees' federal income taxes

withheld on the two March payrolls.

May $2,20--$: Made the deposit to remove the liability for FUTA taxes for the first quarter of $20-.$

May $2,20--$: Filed the state unemployment contributions return for the first quarter of $20--$ and paid the total amount

owed for the quarter to the state unemployment compensation fund.

May $2,20--$: Filed the state income tax return for the first quarter of $20--$ and paid the total amount owed for the

quarter to the state income tax bureau.

December $31,20--$: In July $20--,$ the company changed from a semimonthly pay system to a weekly pay system.

The employees were paid every Friday through the rest of $20-.$ Record the adjusting entry for wages accrued at the