Polka Dot Clothing Company specializes in the fabrication of textiles with vibrant prints like spots, stripes, and zig zags. The human resource department has provided the following data available for its December 31, 2022, payroll: Gross pay is subject to FICA. A federal unemployment tax is also applicable at \1.0 of gross pay. Using the space below and the following page, if needed, prepare the 2022 journal entries to record the wages earned and payroll taxes: 1) journal entry to record the employee portion of payroll taxes; 2) journal entry to record the employer portion of payroll taxes; and 3) journal entry to record the payment of all payroll liabilities