The payroll of Shetfeld Comparn for September 2019 is as follows, Fotal bayren was 5492000 , of which $120,000 is exempt from $0ciab Security tax because it represented amounts paid in excess of 5128400 to certain emploneet. The amount paid to employees in excess of $7.000 the maximam for both foderal and state unervplovment tad was $436.000. Income taxes in the amount of $73.800 were witheld, as was $3,700 in union dues, The stafe uipminhovment tak is 3.5. bit sheifheld Company fs allowed a credit of 236 by the state for ifs unemployment experience. Also. asume that the current ficiatax 67.65% on an emplowees wages to $128,400 and 1.45% in excess of 5128.400. No employee for. Shemelis makes more than $135.000. The federal unemplopment tax rate is 0.8W after state credit Pypare the necomary journal entries of twe wasess and salaries paid and the employer payroll taxes are recorided teparately (Reiand answers to o ilecimal places, a .5.275. If ne eutry is required, select "No futry" for the account tities atid enter o far the Question 3 of 4 0.5/1i Accounk Trties and Explanation (To fecoid wages and solarkes paid)