Tacy Company's Schedule of Earnings and Payroll taxes for the period ended March 28 - 31 to be paid April 5 follow:

GrossWages

FICA

SUTA

FUTA

Total payrolltaxes

Non-factory:

Sales

$ 7,500

$600

$240

$ 60

$900

Administrative

4,000

320

112

28

460

11,500

920

352

88

1,360

Factory:

Direct labor

52,000

4,160

2,080

520

6,760

Overtime premium

4,500

360

180

45

585

Indirect labor

10,000

800

400

100

1,300

66,500

5,320

2,660

665

8,645

$78,000

$6,240

$3,012

$753

$10,005

Prepare the journal entries to:

(a)Record the payroll.

(b)Distribute the payroll.

(c)Record employer's payroll taxes.