Problem 11-05A (Viden) Your anawer is partally correct. Try again For the year ended December 31, 2020, Oriale Electrical Repair Company reports the following summary payroll dats Gross earnings Administrative salari Electricians wapes $204,000 376,000 $580,000 Total FICA taes Federal income ta withheld State income taos wthhald (36) United Fund contributions payable Health insurance premiuma 39.224 165,000 17,400 29.000 $269-124 Oriole's payroll ta es ara Social SecuRy tax 6.2%, Madicara tax i 45%, atata une payment 2.5 dva to a atabla mploym it acord), and 0.8% dial unemployment Gross earnings subject to Social Security ta as of 6.2% total s487 000 and gro aarnings iu ect to una plo ment taxas total 145,000. No emplayee xdsthe $127,00 mit related to FICA t (a) Prepare a summary journal entry at December 31 for the full year's payrall (b) Jounal ze the sdjusting entry at December 31 to record the emplayer's payroll taxes. (Round answers to 0 decimal places, e125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Salaries and ages Expense FICA Taxes Payable State Income Taxes Payabla United Fund Contributions Payable Health Isurance Payable Salaries and Wages Payable Federal Income Tas Payable Tax Expense FICA Taxes Payabl Taves Payable Paryable