For the year ended December 31, 2012, Bradburn Electrical Repair Company reports the following summary payroll data.

                                

Bradburn Company’s payroll taxes are: FICA 8%, state unemployment 2.5% (due to a stable employment record), and 0.8% federal unemployment. Gross earnings subject to FICA taxes total $565,000, and gross earnings subject to unemployment taxes total $145,000.

Instructions
  (a) Prepare a summary journal entry at December 31 for the full year’s payroll.
  (b) Journalize the adjusting entry at December 31 to record the employer’s payroll taxes.
  (c) The W-2 Wage and Tax Statement requires the following dollar data.

Complete the required data for the following employees.