Problem 11-5A For the year ended December 31, 2017, Denkinger Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries Electricians' wages Total $189,000 372,000 $561,000 Deductions: FICA taxes Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable Health insurance premiums Total $37,585 185,500 16,830 27,065 18,500 $285,480 Denkinger Company's payroll taxes are Social Security tax 6.2%, Medicare tax 1.45%, state unemployment 2.5% (due to a stable employment record), and 0.8% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $475,000, and gross earnings subject to unemployment taxes total $138,500. (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. (b) Journalize the adjusting entry at December 31 to record the employer's payroll taxes. (Round answers to 0 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 Credit (a) (b) (c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to 0 decimal places, e.g. 5,275.) Employee Wages, Tips, Other Compensation Federal Income Tax Withheld State Income Tax Withheld FICA Wages FICA Tax Withheld Maria Sandoval $58,500 $28,665 ta Jennifer Mingenback 26,000 10,140