The payroll of YellowCard Company for September 2013 is as follows. Total payroll was $471,600, of which $153,000 is exempt from Social Security tax because It represented amounts paid in excess of $106,800 to certain employees. The amount paid to employees in excess of $7,000 was $397,500. Income taxes In the amount of $89,590 were withheld, as was $8,860 In union dues. The state unemployment tax Is 3.5%, but YellowCard 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 employee's wages to $106,800 and 1.45% In excess of $106,800. No employee for YellowCard makes more than $125,000. The federal unemployment tax rate Is 0.8% after state credit. Prepare the necessary journal entries If (a) the wages and salaries paid and (b) the employer payroll taxes are recorded separately. (Round answers to 0 decimal places, e.g. 5,250. 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.)