The payroll of Flint Company for September 2025 is as follows. Total payroll was $462,000, of which $108,000 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 $378,000, Income taxes in the amount of $74,400 were withheld, as was $9,600 in union dues. The state unemployment tax is 3.5%, but Flint Company is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current FICA tax is 7.65% on an employee's wages to $142,800 and 1.45% in excess of $142,800. The federal unemployment tax rate is 0.8% after state credit. Prepare the necessary joumal 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 O for the amounts. Credit occount tities are outomatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit Salaries and Wages Expense 462000 Withholding Taxes Payable 74400 FicA Taxes Payable Union Dues Parable 9600 Cash (To record salaries and wages paid and the employee payroll deductions) Payroll Tax Expense FICA Taxes Payable FUTA Taxes Payable SUTA Taves Payble (To record employer payroll taxes)