Total payroll of Crane Co. was $1,800,000, 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 $1,420,000. Income taxes withheld were $457,000. The state unemployment tax is 1.2%, the federal unemployment tax is .8%, and the F.I.C.A. tax is 7.65% on an employee's salaries and wages to $128,400 and 1.45% in excess of $128,400. (a) Your answer has been saved. See score details after the due date. Prepare the journal entry for the salaries and wages paid. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Salaries and Wages Expense Debit 1800000 Credit Cash Income Tax Payable FICA Taxes Payable 1227230 457000 115770 (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.) Account Titles and Explanation Debit Credit