please use the exact account titles

Tand Company's payroll on December 31 of the current year is as follows: - total payroll, $500,000 - payroll in excess of $128,400 to each employee, $350,000 - payroll in excess of $7,000 to each employee, $400,000 - income taxes withheld, $85,000 - union dues withheld, $10,000 - tax rates: state unemployment tax, 5.4\%; FICA tax, 8\% for employees and 8% for employers for any amounts over $117,000; federal unemployment tax, 0.6% Required: Prepare the journal entries for Rand's payroll and payroll taxes. ASSETS 111 Cash 121 Accounts Receivable 141 Inventory 152PrepaidInsurance181Equipment189AccumulatedDepreciationLIABILITIES211AccountsPayable223UnionDuesPayable225FederalIncomeTaxesWithholdingPayable226StateIncomeTaxesWithholdingPayable227FederalUnemploymentTaxesPayable500CostofGoodsSold511InsuranceExpense512UtilitiesExpense521SalariesExpense522PayrollTaxesExpense532BadDebtExpense540InterestExpense541DepreciationExpense559MiscellaneousExpenses910IncomeTaxExpense 228 State Unemployment Taxes Payable 229 FICA Taxes Payable 231 Salaries Payable 250 Unearned Revenue 261 income Taxes Payable Equity 311 Common Stock 331 Retained Eamings \begin{tabular}{l} GENERAL JOURNAL \\ \hline DATE PCCOURT TITLE \end{tabular}