The payroll of Grouper Company for September 2025 is as follows. Total payroll was $440,000, of which $102,000 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 $79,400 were withheld, as was $8,700 in union dues. The state unemployment tax is 3.5%, but Grouper 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 statecredit. 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 occount tites and enter O for the amounts. Credit account tities are automatically indented when amount is entered. Do not indent manually. List all debit entrles before credit entries) (To record salaries and wages pald and the employee payroll deductions) (To record employer payroll taxos)