Total payroll of Superworld Inc. was $920,000, all of which is eligible for FICA tax. The F.I.C.A. tax is 7.65%. Income taxes withheld were $225,000. The state unemployment tax is 0%, the federal unemployment tax is 0.8%. Unemployment tax is not paid on salaries in excess of $7,000. The amount paid to employees in excess of $7,000 was $720,000 which is therefore not subject to unemployment taxes. What are the journal entries to record the salaries and wages including payroll deductions and the employers payroll taxes.

What is the amount that is credited to FICA taxes withheld in the Wages and Salaries journal entry?