I need help with these exercises. Please provide a detail explanation step by step.

E3-'IO Payroll distribution The total wages and salaries earned by all employees of Langen Electronics, Ltd. during March, as shown in the labor cost sum+ mary and the schedule of fixed administrative and sales salaries, are classified as follows: Direct labor ......................................... $ 625,125 Indirect labor ........................................ 162,120 Administrative salaries ................................. 140,200 Sales salaries ........................................ 172,500 Total wages earned ................................... $1,099,945 a. Prepare a journal entry to distribute the wages earned during March. b. What is the total amount of payroll taxes that will be imposed on the employer for the payroll, assuming that two administra- tive employees with combined earnings this period of $3,000 have exceeded $3,000 in earnings prior to the period