The payroll of Sheridan Company for September $2025$ ?is as follows.

Total payroll was $$434,000,$ ?of which $$104,000$ ?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 $$363,000.$ ?Income taxes in the amount of $$72,400$ ?were withheld, as was $$9,500$ ?in union dues. The state unemployment tax is $3\mathrm{.}5\%,$ ?but Sheridan Company is allowed a credit of $2\mathrm{.}3\%$ ?by the state for its unemployment experience. Also, assume that the current FICA tax is $7\mathrm{.}65\%$ ?on an employee's wages to $$142,800$ ?and $1\mathrm{.}45\%$ ?in excess of $$142,800.$ ?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 $O$ ?for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$