Recording Payroll and Related Deductions Urban Fit Corporation paid salaries and wages of $244,460 to its employees for the month. Of this amount, $6,460 was paid to employees who had already exceeded wages of $218,280. Also, $74,460 was paid to employees who had already been paid the SUTA maximum. FICA employee withholdings consist of a social security tax of 6.20% on the first $218,280 earned, plus a Medicare tax of 1.45% on all wages. Urban Fit pays employer taxes as follows: its required FICA contribution, plus a FUTA tax of 6.0% on wages up to the SUTA maximum. Of this amount, 5.4% is payable to the state and 0.6% is payable to the U.S. Treasury. Employee income tax withholding was $59,500. Deductions included: union dues (in conformity with the union agreement), $5,100, and insurance premiums, $20,400. Required Provide the entries to: a. Record liabilities for payroll deductions. b. Record payroll tax expenses. c. Record remittance of payroll obligations, including salaries payable to employees. Note: Round your answers to the nearest whole dollar. Note: List multiple debits or credits (when applicable) in alphabetical order. Account Name a. Salaries Expense FICA Taxes Payable SUTA Taxes Payable Union Dues Payable Insurance Premium Payable = Salaries Payable = b. Payroll Tax Expense FICA Taxes Payable FUTA Taxes Payable SUTA Taxes Payable c. FICA Taxes Payable FUTA Taxes Payable SUTA Taxes Payable Withholding Taxes Payable Union Dues Payable Insurance Premium Payable Cash = = To record payments for taxes and payroll withholdings Salaries Expense Cash Dr. Cr. 244460