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3. Payroll taxes withheld and employer payroll taxes. Lightning Electronics is a midsize manufacturer of lithium batteries. The company's payroll records for the November 114 pay period show that employees earned wages totaling $63,000 but that employee income taxes totaling $9,600 and FICA taxes totaling $3,275 were withheld from this amount. The net pay was directly deposited into the employees' bank accounts. Assume Lightning Electronics must also pay $380 of unemployment taxes for this pay period. Prepare the journal entry or entries that Lightning would use to record the payroll. Include both employee and employer taxes. What is the debit to Salaries and Wages Expense? What is the increase in liabilities when you record both employee and employer taxes? What is the total payroll cost? .II