Please help me solve exactly as shown. Thank you.

For the year ended December 31, 2022, Sheffield Electrical Repair Company reports the following summary payroll data. 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 year's payroll. (b) Joumalize the adjusting entry at December 31 to record the employer's payroll taxes. No. Account Titles and Explanation (a) Salarles and Wages Expense FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Health Insurance Payable United Fund Contributlons Payable Salarles and Wages Payable (b) FICA Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable Payroll Tax Expense Debit 382,000 (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 .)