The following is a payroll sheet for Skysong imports for the month of September 2025. The compary is allowed a 1W unemployment compensation rate by the state, the federal unemployment tax rate is 0.8% and the muximum for both is $7.000. Assume a 105 federal income tax rate for all employees and a 7.65% FICA tax on employee and enployer on a maximum of 5142.800 . In addition, 1.45%6 is charged both employer and employee for an employee's waees in excess of $142,800 per employec. (a) Make the necessary entry to record the payment of the payroll. (If no entry br roguired, select "No Entry" for the account titles and