The payroll of Teal Company for September 2016 is as follows.

Total payroll was $446000 of which $106000 is exempt from social security tax because is represented amounts paid in excess of $118500 to certain employees. The amount paid to employees in excess of $7000 was $400000. Income taxes in the amount of $78700 were withheld as was $8900 in union dues. The state unemployement tax is 3.5% but Teal Company is allowed a credit of 2.3% by the state for its unemployement 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 seperately.