The payroll of Headland Company for September $2019$ is as follows.

Total payroll was $$484,000,$ of which $$100,000$ 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 $$373,000.$ Income taxes in the amount of $$86,700$ were withheld, as was $$8,700$ in union dues. The state

unemployment tax is $3\mathrm{.}5\%,$ but Headland 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 $$128,400$ and $1\mathrm{.}45\%$ in excess of $$128,400.$ No employee for

Headland makes more than $$135,000.$ 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. $($Round

answers to $0$ decimal places, eg$.5,275.$ If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts $.$Credit

account titles are automatically indented when amount is entered. Do not indent manually.$)$

Account Titles and Explanation

$($To record wages and salaries paid$)$

$($To record employer payroll taxes$)$