please include work i would like to understand, thank you! :)

Sandhill Hardware payroll for November 2020 is summarized below. Payroll Wages Due FICA Amount Subject to Payroll Taxes Unemployment Tax Federal State $36,300 $36,300 3.600 3,600 Factory $128,600 $128,600 Sales 31.900 31,900 Administrative 34,900 34.900 Total $195,400 $195,400 $39.900 $39.900 At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is 2.5%. The FICA rate is 7.65% on an employee's wages to $128.400 and 1.45% in excess of $128.400. Of the % $195,400 wages subject to FICA tax, $20,300 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17.600 for factory, 56,800 for sales, and $5,900 for administrative. Prepare the journal entries to record the factory, sales and administrative payrolls including the employer's payroll taxes. If no entry is required, select "No Entry for the account titles and enter for the amounts Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to decimal places, eg. 5,125) Account Titles and Explanation Debit Credit Factory Payroll: Salaries and Wages Expense Withholding Taxes Payable FICA Taxes Payable Cash (To record salaries and wages expense.) Payroll Tax Expense FICA Taxes Payable FUTA Taxes Payable 10 0000 0000 00 I look 0od1 0001 SUTA Takes Payable To record payroll tax expense.) Sales Payroll: Salaries and Wages Expense Withholding Taxes Payable FICA Taxes Payable Cash (To record salaries and wages expense.) Payroll Tax Exp FICA Tus Payable Withholding Taxes Payable FICA Tees Payable Cash (To record salaries and wages expense.) Payroll Tax Expense FICA Taxes Payable FUTA Taxes Payable SUTA Taxes Payable (To record payroll tax expense.) Administrative Payroll di look doon 100 I NON CONCA Salaries and Wages Expense Withholding Tas Payable FICA Taxes Payable Cash [To record salaries and wages expense.) Payroll Tax Expense FICA Payable To record payroll tax expense)