Recording Payroll and Related Deductions

Ryan Company paid salaries for the month of June amounting to $$48,000.$ Of this amount, $$12,000$ was received by employees who had already been paid the $$57,120$ maximum amount of annual earnings taxable in one year under FICA laws. Of the $$48,000,$ a sum of $$5,600$ was paid to employees who had already reached the $$7,000$ maximum wages subject to unemployment taxes $($rates: $5\mathrm{.}4\%$ state and $0\mathrm{.}6\%$ federal$).$ Withholding taxes amounted to $$14,400,$ and $$580$ was withheld for investment in company stock per an agreement with employees.

Required

a$.$ Prepare the journal entry to record the salary payment and the liabilities for the payroll deductions.

b$.$ Prepare the journal entry to record the employer payroll expenses.

c$.$ Prepare the journal entry to record the remittance of the taxes.

$$ Note: Round answers to the nearest whole dollar.