The Cullumber Company payroll for September 2019 is as follows.

1. 1. Total payroll was $458,000, of which $112,000 is exempt from Social Security tax because it represents amounts paid in excess of $128,400 to certain employees. 
2. 2. The amount paid to employees in excess of $7,000 (the maximum for federal and state unemployment tax) was $416,000. 
3. 3. Income taxes in the amount of $84,100 were withheld, as well as $9,200 in union dues. 
4. 4. The state unemployment tax is 3.5%, but the state allows the Cullumber Company a 2.3% credit for your unemployment experience.
5. 5. Also, assume that the current FICA tax is 7.65% on an employee's wages up to $128,400 and 1.45% in excess of $128,400. 
6. 6. No Cullumber employee earns more than $135,000. The federal unemployment tax rate is 0.8% after the state credit.

Prepare the necessary journal entries if wages and salaries paid and employer employment taxes are recorded separately.