The payroll of Carla Company for September $2025$ is as follows.

Total payroll was $$444,000,$ of which $$100,000$ is exempt from Social Security tax because it represented amounts paid in excess of $$142,800$ to certain employees. The amount paid to employees in excess of $$7,000($the maximum for both federal and state unemployment taxes$)$ was $$404,000.$ Income taxes in the amount of $$87,100$ were withheld, as was $$9,500$ in union dues. The state unemployment tax is $3\mathrm{.}5\%,$ but Carla Company is allowed a credit of $2\mathrm{.}3\%$ by the state for its unemployment experience. Also, assume that the current FICA tax is $7\mathrm{.}65\%$ on an employee$$s wages to $$142,800$ and $1\mathrm{.}45\%$ in excess of $$142,800.$ 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. $($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. List all debit entries before credit entries.$)$