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Sheridan's payroll taxes are Social Security tax 6.2%. Medicare tax 1.45%, state unemployment 2.5% (due to a stable employment record), and 0.6% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $455.500, and gross earnings subject to unemployment taxes total $138,000. No employee exceeds the $132,900 limit related to FICA taxes. (a) Prepare a summary journal entry at December 31 for the full year's payroll. (b) Journalize the adjusting entry at December 31 to record the employer's payroll taxes. (a) Salaries and Wages Expense. FiCA Taxes Payable Federal income Taxes Payable State Income Taxes Payable United Fund Contributions Payable Health Insurance Pavable Salaries and Wages Payable. (b) Payroll Tix Expense. FICATaves Payable State Unemployment Toxes Payable Federal Unemployment Taxes Payable (c) The W-2Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to 0 decimal places, eg. 5,275.) State Income Tax Withheld FICA Wages FICA Tax Withheld Jithheld $28,420$ 10,920