The payroll of Bonita Company for September $2019$ is as follows. $$128,400$ to certain employees. The amount paid to employees in excess of $$7,000($the maximum for both federal and state unemployment tax$)$ was $$360,000.$ Income taxes in the amount of $$72,000$ were withheld, as was $$9,200$ in union dues. The state unemployment tax is $3\mathrm{.}5\%,$ but Bonita Company is allowed a credit of $2\mathrm{.}3\%$ by the state for its unemployment experience. Also, assume that the current FICA tax is $7\mathrm{.}65\%$ on an employee's wages to $$128,400$ and $1\mathrm{.}45\%$ in excess of $$128,400.$ No employee for Bonita makes more than $$135,000.$ The federal unemployment tax rate is $0\mathrm{.}8\%$ after state credit.

Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. $($Round answers to $0$ decimal places, e$.$g$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts $.$Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit