The total payroll of Carla Vista Co$.$ was $$1,820,000,$ of which $$340,000$ represented amounts paid in excess of $$128,400$ to certain employees. The amount paid to employees in excess of $$7,000$ was $$1,410,000.$ Income taxes withheld were $$455,000.$ The state unemployment tax is $1\mathrm{.}2\%,$ the federal unemployment tax is $0\mathrm{.}8\%,$ and the F$.$I.C$.$A$.$ tax is $7\mathrm{.}65\%$ on an employee's salaries and wages to $$128,400$ and $1\mathrm{.}45\%$ in excess of $$128,400.$

$($a$)$

$($b$)$

Prepare the entry to record the employer payroll taxes. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit