Recording Payroll and Related Deductions Urban Fit Corporation paid salaries and wages of $273,220 to its employees for the month. Of this amount, $7,220 was paid to employees who had already exceeded wages of $243,960. Also, $83,220 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 $243,960 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 $66,500. Deductions included: union dues (in conformity with the union agreement), $5,700, and insurance premiums, $22,800. 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. a. Salaries Expense 273,220 FICA Taxes Payable 16,492 x FUTA Taxes Payable Salaries Payable Union Dues Payable Union Dues Payable b. Cash FICA Taxes Payable Health Care Savings Account Payable Cash Cr. > 0 0 X 16,492 x ( 157,766 > 0 5,700 X 157,766 x x 31,854 > 16,492 X X 3,962 x X 1,140 x X 32,983 x 0 7,924 x 0 X 66,500 x 0 22,800 x 0 Cash FICA Taxes Payable FUTA Taxes Payable FICA Taxes Payable FICA Taxes Payable FUTA Taxes Payable FICA Taxes Payable To record payments for taxes and payroll withholdings Cash X 0 x X 0 x X 0 0 x 0 x Cash 0 0 X To record payment to employees