Treasury. Employee income tax withholding was $$56,000.$ Deductions included: union dues $($in conformity with the union agreement$)$ of $$4,800,$ and insurance premiums of $$19,200.$

Required

a$.$ Prepare the journal entry to record salaries expense and the liabilities for payroll deductions.

b$.$ Prepare the journal entry to record payroll tax expenses.

c$.$ Prepare the journal entries to record remittance of the payroll obligations. Hint. Record a separate entry to record cash payment to employees.

$*$Note: Round your answers to the nearest whole dollar.