The payroll ofMartinezCompany for September 2019 is as follows.

Total payroll was $434,000, of which $102,000is exempt from Social Security tax because it represented amounts paid in excess of $128,400to certain employees. The amount paid to employees in excess of $7,000(the maximum for both federal and state unemployment tax) was $377,000. Income taxes in the amount of $87,800were withheld, as was $9,800in union dues. The state unemployment tax is 3.5%, butMartinezCompany 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 $128,400and 1.45% in excess of $128,400. No employee forMartinezmakes more than $135,000. 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.