Urban Fit Corporation paid salaries and wages of $$373,880$ to its employees for the month. Of this amount, $$9,880$ was paid to employees who had already exceeded cumulative wages of $$142,800.$ Also, $$113,880$ was paid to employees who had already been paid the SUTA maximum. FICA employee withholdings consist of a social security tax of $6\mathrm{.}20\%$ on the first $$142,800$ earned, plus a Medicare tax of $1\mathrm{.}45\%$ on all wages. Urban Fit pays employer taxes as follows: its required FICA contribution, plus a FUTA tax of $6\mathrm{.}0\%$ on wages up to the SUTA maximum. Of this amount, $5\mathrm{.}4\%$ is payable to the state and $0\mathrm{.}6\%$ is payable to the U$.$S$.$ Treasury. Employee income tax withholding was $$91,000.$ Deductions included: union dues $($in conformity with the union agreement$)$ of $$7,800,$ and insurance premiums of $$31,200.$

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.

$\backslash$table$[[,$Account Name,Dr$.,Cr.],[$a$.(,,0,0],[,,0,0],[,4),0,0],[,$A$,0,0],[,$t$),0,0],[,),0,0]]$

To record salary and payroll deductions.

b$.$

$\backslash$table$[[$To record salary and payroll deductions.,$0,],[$To record payroll tax expenses.,$0,0],[(1),0,0],[$To record payments for taxes and withholdings.,$0,0],[$To record payment to employees.,$0,0]]$