For the year ended December 31, 2022, Denkinger Electrical Repair Company reports the following summary payroll data.?

Denkinger Company?s payroll taxes are Social Security tax 6.2% (on salaries and wages up to $128,400), Medicare tax 1.45% on all salaries and wages, state unemployment 2.5% (due to a stable employment record), and 0.6% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $490,000, and gross earnings subject to unemployment taxes total $135,000.?

Instructions?

a. Journalize the entry at December 31, 2022, to record the employer payroll taxes.?

b. Journalize the entry at January 28, 2023, to record the payment of payroll taxes.?

c. The W-2 Wage and Tax Statement requires the following dollar data.?