The payroll of Sandhill Company for September 2025 is as follow5. Total payroll was $492,000, of which $118,000 is exempt from Social Security tax because it represented amounts paid in exess 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 $402,000. Income taxes in the amount of $78,800 were withheld, as was $9,400 in union dues. The state unemployment tax is 3.5%, but Sandhill Company is aliowed 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 exces5 of $142.800. The federal unemployment taxrate 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. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount bitles are automaticolly indented when amount is entered. Do not indent manually. List all debit entries before credit entries