The payroll of Headland Company for September $2024$ is as follows:

Total payroll was $$958,000,$ of which $$210,000$ 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$ was $$786,000.$ Income taxes in the amount of $$185,100$ were withheld, as was $$16,600$ in union dues. The state unemployment tax is $3\mathrm{.}5\%,$ but Headland Company is allowed a credit of $2\mathrm{.}3\%$ by the state for its unemployment experience. Also, assume that the current F$.$I.C$.$A$.$ tax is $7\mathrm{.}65\%$ on an employee's wages to $$128,400$ and $1\mathrm{.}45\%$ in excess of $$128,400.$ No employee for Headland makes more than $$250,000.$ 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. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit