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Cr 0 0 0 Recording Payroll and Related Deductions Urban Fit Corporation paid salaries and wages of $186,940 to its employees for the month. Of this amount, $4,940 was paid to employees who had already exceeded wages of $166,920. Also, $56,940 was paid to employees who had already been paid the SUTA maximum. FICA employee withholdings consist of a social security tax of 6.20% on the first $166,920 earned, plus a Medicare tax of 1.45% on all wages. Urban Fit pays employer taxes as follows: its required FICA contribution, plus a FUTA tax of 6.0% on wages up to the SUTA maximum. Of this amount, 5.4% is payable to the state and 0.6% is payable to the U.S. Treasury. Employee income tax withholding was $45,500. Deductions included: union dues in conformity with the union agreement), $3,900, and insurance premiums, $15,600. Required Provide the entries to: a. Record liabilities for payroll deductions. b. Record payroll tax expenses. c. Record remittance of payroll obligations, including salaries payable to employees. Note: Round your answers to the nearest whole dollar. Note: List multiple debits or credits (when applicable) in alphabetical order. Account Name Dr. a. Salaries Payable 186940 FICA Taxes Payable 0 FUTA Taxes Payable SUTA Taxes Payable Union Dues Payable 0 0 Salaries Payable b. Payroll Tax Expense FICA Taxes Payable 0 0 Health Care Savings Account Payable Withholding Taxes Payable 0 0 C. FICA Taxes Payable FUTA Taxes Payable Health Care Savings Account Payable 0 0 Payroll Tax Expense Retirement Contributions Payable SUTA Taxes Payable 0 0 Cash To record payments for taxes and payroll withholdings Payroll Tax Expense 0 Salaries Expense 0 To record payment to employees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0