Susan Marion earns a salary of $$8,150$ per month during the year. FICA taxes are $7\mathrm{.}65\%$ on the first $$132,900$ of gross earnings. Federal unemployment insurance taxes are $0\mathrm{.}6\%$ of the first $$7,000$; however, a credit is allowed equal to the state unemployment insurance taxes of $5\mathrm{.}4\%$ on the $$7,000.$ During the year. $$31,700$ was with eld for federal income taxes and $$11,800$ was withheld for state income taxes.

$($a$)$

Prepare a journal entry summarizing the payment of Susan's total salary during the year. $($Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.$g$.5,275.)$

Account Titles and Explanation

Debit

Credit