Stockbridge Stores, Inc., has three employees, Frank Wall, Mary Jones, and Susan Wright. Summaries of their 2003 salaries and withholdings are as follows: Federal State FICA Gross Income Taxes Income Taxes Taxes Employee Salaries Withheld Withheld Withheld Frank Wall $54,000 $6,500 $2,500 $4,131 Mary Jones 39,000 4,800 1,900 2,984 Susan Wright 34,000 4,250 1,500 2,601 1. Prepare the summary entry for salaries paid to the employees for the year 2003. 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 2003, 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?