Total payroll was $444,000, of which $100,000is exempt from Social Security tax because it represented amounts paid in excess of $118,500to certain employees. The amount paid to employees in excess of $7,000was $404,000. Income taxes in the amount of $87,100were withheld, as was $9,500in union dues. The state unemployment tax is 3.5%, but Ayayai Company 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 $118,500and 1.45% in excess of $118,500. No employee for Ayayai makes more than $125,000. The federal unemployment tax rate is 0.8% after state credit.

The payroll of Ayayai Company for September 2016 is as follows. Total payroll was $444,000, of which $100,000 is exempt from Social Security tax because it represented amounts paid in excess of $118,500 to certain employees. The amount paid to employees in excess of $7,000 was $404,000. Income taxes in the amount of $87,100 were withheld, as was $9,500 in union dues. The state unemployment tax is 3.5%, but Ayayai Company 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 $118,500 and 1.45% in excess of $118,500. No employee for Ayayai makes more than $125,000. 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 ls 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.) Amount Titles and Explanation Debit Credit Salaries and Wages Expense 444,000 FIGS. Taxes Payable 26,316 Union Dues Payable 9,500 Withholding Taxes Payable 87,100 Cash 321,084 (To record waga and salaris paid) Payroll Tax Expense FICA Taxes Payable FUTA Taxes Payable SUTA Taxes Payable