The payroll of Windsor Company for September 2016 is as follows. Total payroll was $518,000, of which $100,000 is exempt from Social Security tax because it represented amounts paid in excess of $118,500 to certain employees. The amount paid to employees in excess of $7,000 was $421,000. Income taxes in the amount of $74,900 were withheld, as was $9,800 in union dues. The state unemployment tax is 3.5%, but Windsor 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 employees wages to $118,500 and 1.45% in excess of $118,500. No employee for Windsor makes more than $125,000. 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. (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts .Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit enter an account title to record wages and salaries paid enter a debit amount enter a credit amount enter an account title to record wages and salaries paid enter a debit amount enter a credit amount enter an account title to record wages and salaries paid enter a debit amount enter a credit amount enter an account title to record wages and salaries paid enter a debit amount enter a credit amount enter an account title to record wages and salaries paid enter a debit amount enter a credit amount (To record wages and salaries paid) enter an account title to record employer payroll taxes enter a debit amount enter a credit amount enter an account title to record employer payroll taxes enter a debit amount enter a credit amount enter an account title to record employer payroll taxes enter a debit amount enter a credit amount enter an account title to record employer payroll taxes enter a debit amount enter a credit amount (To record employer payroll taxes)