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

Gross earnings:
Administrative salaries		$ 218,000
Electricians wages		382,000
Total		$ 600,000
Deductions:
FICA taxes		$ 40,537
Federal income taxes withheld		181,500
State income taxes withheld (3%)		18,000
United Fund contributions payable		28,947
Health insurance premiums		18,500
Total		$ 287,484

Sheffields payroll taxes are Social Security tax 6.2%, Medicare tax 1.45%, 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 $ 513,500, and gross earnings subject to unemployment taxes total $ 166,000. No employee exceeds the $132,900 limit related to FICA taxes.

(a)		Prepare a summary journal entry at December 31 for the full years payroll.
(b)		Journalize the adjusting entry at December 31 to record the employers payroll taxes.

(Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount

(c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to 0 decimal places, e.g. 5,275.)

Employee		Wages, Tips, Other Compensation		Federal Income Tax Withheld		State Income Tax Withheld		FICA Wages		FICA Tax Withheld
Maria Sandoval		$ 56,000		$ 27,440		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Jennifer Mingenback		24,000		9,360		enter a dollar amount		enter a dollar amount		enter a dollar amount