The payroll of Flounder Company for September 2019 is as follows. Total payroll was 5462,000, of which $108,000 is exempt from Social Security tax because it represented amounts paid in excess of $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 $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 Flounder Company is allowed a credit of 23% by the state for its unemployment experience. Also assume that the current FICA tax is 7.65% on an employee's wages to $128.400 and 145% in excess of $128,400. No employee for Flounder makes more than $135,000. The federal unemployment tax rate is 0.8% after state credit. Prepare the necessary journal entries it the wages and salaries paid and the employer payroll taxes are recorded separately. (Round answers to decimal places, e.3.5,275. If no entry is required, select "No Entry for the account titles and enter for the amounts.Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit Account Titles and Explanation Salaries in Wespente 2000 15.00 With Towes Payati wale Union thuis Perable Cash 349353 (To record wages and salaries paid) Payroll Tax Expense 30227 LAO III FICA Tax Payable 35647 FUTA Tawet Payable SUTAT Paya (To record employer payroll taxes) e Textbook and Media List of Accounts Attempts 2 of 3 used in Save for