$\backslash$table$[[$Setup$,,,,,,,]]$

Wade Industries reported the following information in its accounting records on December $31,2018$:

$\backslash$table$[[,,,,],[$Gr sss salaries earned by employees $(12/29-12/31)$:$,7,200,,,],[$Income taxes withheld from employees $(12/29-12/31)$:$,1,100,,,],[$FICA taxes withheld from employees $(12/29-12/31)$:$,420,,,],[,$Net cash paid to employees on December $31$st:$,5,680,,],[,,,,]]$

The employees were paid $$5,680$ on December $31$st$,2018,$ but the withholdings have not yet been remitted to the government, nor have the matching employer FICA contributions.

b$)$ Record the employers journal entry to account for the salaries and wages due as of December $31,2018.$

c$)$ Record the employers journal entry to account for the matching payroll taxes due as of December $31,2018.$

$\backslash$table$[[,,,,,,],[$Date$,$Account Description,,,Debit,Credit,$],[\frac{12}{31}\frac{?}{18},,,,,,],[r,,,,,,],[,,,,,,],[,,,,,,]]$

d$)$ On January $5,2019,$ the employer remitted $($paid$)$ all payroll tax withholdings to the appropriate government agency. Record the necessary journal entry.

$\backslash$table$[[,,,,,],[$Date$,$Account Description,,,Debit,Credit$],[\frac{1}{5}\frac{?}{19},,,,,]]$