Palm Ridge, Incorporated reported the following information in its accounting records on December 31, 2021:

Gross salaries earned by employees (December 29 to 31) $ 12,960

Income taxes withheld from employees (December 29 to 31) 1,980

FICA taxes withheld from employees (December 29 to 31) 756

Net payment to employees (made on December 31) $ 10,224

The employees were paid $10,224 on December 31, 2021, but the withholdings have not yet been remitted nor have the matching employer FICA contributions.

Required:

a. Compute the total payroll costs relating to the period from December 29 to 31. (Assume $1,008 in total unemployment taxes.)

b. Provide the journal entries on December 31 to adjust for salaries and wages relating to December 29 to 31, 2021.

c. Provide the journal entries on December 31 to adjust for payroll taxes relating to December 29 to 31, 2021.