The payroll of Windsor Company for September 2024 is as follows: Total payroll was $972,000, of which $212,000 is exempt from Social Security tax because it represented amounts paid in excess of $128,400 to certain employees. The amount paid to employees in excess of $7,000 was $795,000. Income taxes in the amount of $178,700 were withheld, as was $17,400 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 F.I.C.A. tax is 7.65% on an employees wages to $128,400 and 1.45% in excess of $128,400. No employee for Windsor makes more than $250,000. 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. (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. List all debit entries before credit entries.)

Account Titles and Explanation Debit Credit