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DURING THE MONTH OF JANUARY, PARILO COMPANY'S EMPLOYEES EARNED WAGES OF $50,000. Withholding related to these wages were $3, 825 for FICA, $5,000 for federal income tax, $2,000 for California income tax and $400 for union dues. The company also incurred $900 for federal unemployment tax. Prepare the journal entry to record the wages expense. Prepare the journal entry to record the company's payroll tax expense