The payroll of Grich Company for September Year 1 is as follows:

Total payroll was $960,000, of which $220,000 is exempt from Social Security tax because it represented amounts paid in excess of the ceiling to certain employees (in other words, the full amount of 960,000 is subject to Medicare tax 1.45%, but only the non-exempt amount is subject to the FICA tax of 6.2%). Income taxes in the amount of $180,000 were withheld, as was $18,000 in union dues. $800,000 is exempt from federal and state unemployment tax. Assume a state unemployment tax of 1.2% (a state unemployment tax is 3.5%, with a credit of 2.3% to Grich Company based on its unemployment experience). The federal unemployment tax rate is 0.8% after state credit. No employee for Grich makes more than $250,000.

Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately.