The payroll ofOrioleCompany for September 2019 is as follows.

Total payroll was $518,000, of which $100,000is 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 $421,000. Income taxes in the amount of $74,900were withheld, as was $9,800in union dues. The state unemployment tax is 3.5%, butOrioleCompany 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 forOriolemakes 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.(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.)