Recording Payroll and Related Deductions Urban Fit Corporation paid salaries and wages of $258,840 to its employees for the month. Of this amount, $6,840 was paid to employees who had already exceeded wages of $231,120. Also, $78,840 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 $231,120 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 $63,000. Deductions included: union dues in conformity with the union agreement), $5,400, and insurance premiums, $21,600. 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 Dr. Cr. a. b. c. . To record payments for taxes and payroll withholdings To record payment to employees