Smiley Corporation paid salaries and wages of $143,800. Of this amount, $3,860 was paid to employees who had already exceeded the FICA maximum. Also, $43,800 was paid to employees who had already been paid the SUTA maximum. Use the FICA and FUTA rates given in the chapter. Income tax withholding was $35,000. Deductions: union dues (in conformity with the union agreement), $3,000, and insurance premiums, $12,000.
Required:
Give the entries to record liabilities for payroll deductions, payroll expenses, and remittance of the deductions.