Problem 11-5A For the year ended December 31, 2017, Denkinger Electrical Repair Company reports the following summary payroll data, Gross earnings: Administrative $180,000 381,500 lectricians' wage 61,500 Deductions FICA $37,809 Federal income taxes withheld 160,000 State income taxes held (3%) 6,845 United Fund contributions payable 27,090 Health in 5,000 rance premiums $256744 Denkinger Company's payroll taxes are Social Security tax 6.2%, Medicare tax 1.AS%, state unemployment 2.5% (due to a stable employment record), and 0.8% federal unemployment. Gross camings subject to Social Security tax of 6.2% total $478,500, and gross carnings subject to unemployment taxes total 000 (a) Prepare a summary journal entry at December 31 for the full year's payroll. (b) Journalize the adjusting entry at December 31 to record the employer's payroll taxes. (Round answers to decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No, Account Titles and Explanation Debit