I need help. I don't know what else to do$!$

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The payroll of Flounder Company for September $2025$ is as follows.

Total payroll was $$484,000,$ of which $$100,000$ is exempt from Social Security tax because it represented amounts paid in excess of $$142,800$ to certain employees. The amount paid to employees in excess of $$7,000($the maximum for both federal and state unemployment taxes$)$ was $$373,000.$ Income taxes in the amount of $$86,700$ were withheld, as was $$8,700$ in union dues. The state unemployment tax is $3\mathrm{.}5\%,$ but Flounder Company is allowed a credit of $2\mathrm{.}3\%$ by the state for its unemployment experience. Also, assume that the current FICA tax is $7\mathrm{.}65\%$ on an employee's wages to $$142,800$ and $1\mathrm{.}45\%$ in excess of $$142,800.$ The federal unemployment tax rate is $0\mathrm{.}8\%$ after state credit.

Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. If no entry is required, select $"$No Entry" for the account titles and enter olor the crriounts. Credit occount titles are outomatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.

Account Titles and Explanation

Debit

Credit

$484,000$

Union Dues Pavahle

$($To record salaries and wages paid and the employee payroll deductions$)$

SUTA Taxes Payable

$($To record employer payroll taxes$)$