Stockbridge Stores Inc. has three employees, Frank Wall, Mary Jones, and Susan Wright. Summaries of their 2000 salaries and withholdings are as follows:

\begin{tabular}{lcccr}

\hline & \begin{tabular}{c}

Gross \\

Salaries

\end{tabular} & \begin{tabular}{c}

Federal \\

Income Taxes \\

Withheld

\end{tabular} & \begin{tabular}{c}

State \\

Income Taxes \\

Withheld

\end{tabular} & \begin{tabular}{c}

FICA \\

Taxes \\

Withheld

\end{tabular} \\

\hline Frank Wall & $\$ 54,000$ & $\$ 6,500$ & $\$ 2,500$ & $\$ 3,825$ \\

Mary Jones & 39,000 & 4,800 & 1,900 & 2,984 \\

Susan Wright & 34,000 & 4,250 & 1,500 & 2,601 \\

\hline

\end{tabular}

1. Prepare the summary entry for salaries paid to the employees for the year 2000 .

2. Assume that, in addition to FICA taxes, the employer has incurred $\$ 192$ for federal unemployment taxes and $\$ 720$ for state unemployment taxes. Prepare the summary journal entry to record the payroll tax liability for 2000 , assuming no taxes have yet been paid.

3. Interpretive Question: What other types of items are frequently withheld from employees' paychecks in addition to income taxes and FICA taxes?