Problem $8-4$A $($Algo$)$ Record payroll $($LO$8-3)$

Pigeon Forge Adventures offers its employees the option of contributing up to $6\%$ of their salaries to a voluntary retirement plan, with the employer matching their contribution. The company also pays $100\%$ of medical and life insurance premiums. Assume that no employee's cumulative wages exceed the relevant wage bases. Payroll information for the first biweekly payroll period ending February $14$ is listed below.

$\backslash$table$[[$Wages and salaries,$$600,000$