Urban Fit Corporation paid salaries and wages of $273,220 to its employees for the month of this amount, 37,220 was paid to employees who had already exceeded wages of $243,980. Also, 183,220 was paid to employees who had already been paic the SUTA maximum. FICA employee withholdings consist of a social security tax of 6.205 on the first $243,960 eamed. plus a Medicare tax of 1.45% on all wages. Urban Fit pays employer taxes as follows: its required FICA contribusion, plus a FUTA tax of 6.0% on wages up to the SUTA maximum. Of this amount. 5.4% is payable to the state and 0.6% is payable to the U.S. Treasury. Employee income tax withholding was 566,500. Deductions included: union dues in conformity with the union agreement. $5,700, and insurance premiums, $22,800. Required Provide the entries to: a. Record liabilities for payroll deductions b. Record payroll tax expenses. c. Record remittance of payroll obligations, including salaries payable to employees Note: Round your answers to the nearest whole dollar. Note: List multiple debits or credits (when applicable in alphabetical order. Account Name Dr. 2. Salaries Expense 273,220 ACA Takes Payable 20.454 Insurance Prairiun Payable 22.900 Salaries Paysal 157.766 Union Dues Payable 5.200 witholding Taxes Payable 1,500 b. Payroll Tax Exacre 31,854 FICA Taxes Payable 201,454 FUTA Taxos Payable 1,140 SUTA Taxos Payable 10,260 C FCA Taxes Payabo 31,834 x F.JTA TAXA Payable 1,140 Insurance Premium Payable 22,800 FUTA IP P4y=le 10250 Union Dues Payable 5700 Withholding Taxes Payable 66.900 0 Cast 305.074 X To recorders for labescol withodis Salates Payable 157.765 Casti 152,266 Torecard payment to