Totals from the first payroll of the year, January 8, 2021, are shown below: State The totals from the first payroll of the year are shown below. Total FICA FICA FIT Earnings OASDI HI W/H $36.195.10 $2,244.10 $524.83 $6,515.00 Union Dues Net Pay Tax $36195 $500.00 $26,049.22 1. Journalize the entry to record the payroll. 2. Journalize the entry to record the employer's payroll taxes (assume a SUTA rate of 3.7%). 3. Journalize the entry to deposit the FICA and FIT taxes. 4. Journalize the entry to pay the Union Dues withheld. 1 JOURNAL 3 DATE DESCRIPTION DEBITI CREDIT 15 8.Jan 16 17 18 19 20 21 22 23 24 2 25 26 27 JOURNAL DATE DESCRIPTION 8.Jan DEBIT CREDIT 2244,1 29 29 30 31 32 33 34 35 00 B JOURNAL A 36 3 37 38 DEBIT CREDIT DATE DESCRIPTION 39 8-Jan 40 41 42 43 44 45 4 46 47 JOURNAL DEBIT CREDIT DATE DESCRIPTION 8-Jan 48 49 50 51