Oriole Companys payroll for December 2017 is summarized below.

			Amount Subject to Unemployment Taxes
Payroll		Wages Due		Federal		State
Headquarters		$182,000		$23,000		$6,000
Sales Office #1		49,000		6,000		2,000
Sales Office #2		41,000		3,000		1,000
Total		$272,000		$32,000		$9,000

The state unemployment tax rate is 5.5%. However, Oriole receives a 3.5% merit adjustment, bringing its effective state unemployment rate to 2.0%. The FICA rate is 7.65% on an employees wages to $121,000 and 1.45% in excess of $121,000. Of the $272,000 wages potentially subject to FICA tax, the following amounts are in excess of $121,000.

Headquarters		$18,000
Sales Office #1		20,000
Sales Office #2		16,000

The federal unemployment tax rate is 0.8% after credits. Income and payroll tax withheld amount to $20,000 for headquarters, $7,000 for sales office #1, and $6,600 for sales office #2.

Prepare a schedule showing the employers total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.)

		Total		Headquarters		Sales Office #1		Sales Office #2
Wages		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
FICA		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Federal U.T.		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
State U.T.		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Total Cost		$enter a total amount for this column		$enter a total amount for this column		$enter a total amount for this column		$enter a total amount for this column

Prepare the journal entries to record the factory, sales, and administrative payrolls including the employers 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.)

Account Titles and Explanation			Debit	Credit
Headquarters Payroll:
enter an account title To record salaries and wages expense
Account Titles and Explanation	Debit	Credit
Headquarters Payroll:
enter an account title To record salaries and wages expense	enter a debit amount	enter a credit amount
enter an account title To record salaries and wages expense	enter a debit amount	enter a credit amount
enter an account title To record salaries and wages expense	enter a debit amount	enter a credit amount
enter an account title To record salaries and wages expense	enter a debit amount	enter a credit amount
(To record salaries and wages expense

Sales Office #1 Payroll:

To record salaries and wages expense)

To record payroll tax expense)

Sales Office #2 Payroll:

To record salaries and wages expense)

To record payroll tax expense)