Current Attempt in Progress For the year ended December 31, Sheffield Electrical Repair Company reports the following summary payroll data. Gross earnings: Administrative salaries Electricians' wages $218.000 382,000 $600,000 Total Deductions: FICA taxes $40,537 181.500 18,000 Federal income taxes withheld State income taxes withheld (3%) United Fund contributions payable Health insurance premiums Total 30,000 18.500 $288.537 Sheffield Company's payroll taxes are Social Security tax 6.2% and Medicare tax 1.45%. Gross earnings subject to Social Security taxes of 6.2% total $513.500 (a) Prepare a summary journal entry at December 31 for the full year's payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) b) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. Wages, Tips, Other Compensation Federal Income Tax Withheld Employee State Income Tax Withheld FICA Wages FICA Tax Withheld Maria Sandoval $56,000 $27,440 $ $ $ Jennifer Mingenback 24,000 9,360