The payroll of larkspur company for september 2025 is as follows. Total payroll was $454,000, of which $122,000 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 $399,000. income taxes in the amount of $73, 400 were withheld, as was $9,800 in union dues. The state unemployment tax is 3.5%, but Larkspur 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 an 1.45% in excess of $142,800. The federal unemployment tax rate is 0.8% after state credit. Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately.