You just answered a question for me and did a great job! Much appreciated. However, I missed that there was another section to this question (section b).

Wildhorse Hardware Companys payroll for November 2017 is summarized below.

Amount Subject to Payroll Taxes
Unemployment Tax
Payroll	Wages Due	FICA	Federal	State
Factory	$122,700	$122,700	$41,000	$41,000
Sales	29,300	29,300	3,700	3,700
Administrative	33,300	33,300
Total	$185,300	$185,300	$44,700	$44,700

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 employees wages to $118,500 and 1.45% in excess of $118,500. Of the $185,300 wages subject to FICA tax, $18,600 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,000 for factory, $7,400 for sales, and $6,500 for administrative.

(a)

	Your answer is correct.

Prepare a schedule showing the employers total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.)

Factory	Sales	Administrative	Total
Salaries and Wages	$	$	$	$
FICA Taxes
FUTA Taxes
SUTA Taxes
Total Cost	$	$	$	$

HERE IS THE SECTION I MISSED AND NEED ANSWERS TO.

(b)

Prepare the journal entries to record the factory, sales, and administrative payrolls including the employers payroll taxes. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,125.)

Account Titles and Explanation	Debit	Credit
Factory Payroll:
(To record salaries and wages expense.)
(To record payroll tax expense.)
Sales Payroll:
(To record salaries and wages expense.)
(To record payroll tax expense.)
Administrative Payroll:
(To record salaries and wages expense.)
(To record payroll tax expense.)