For the year ended December 31, 2017, Denkinger Electrical Repair Company reports the following summary payroll data.

Gross earnings:
Administrative salaries		$192,500
Electricians wages		355,000
Total		$547,500
Deductions:
FICA taxes		$36,676
Federal income taxes withheld		174,500
State income taxes withheld (3%)		16,425
United Fund contributions payable		26,414
Health insurance premiums		20,000
Total		$274,015

Denkinger Companys payroll taxes are Social Security tax 6.2%, Medicare tax 1.45%, state unemployment 2.5% (due to a stable employment record), and 0.8% federal unemployment. Gross earnings subject to Social Security taxes of 6.2% total $463,500, and gross earnings subject to unemployment taxes total $140,000.

(a)		Prepare a summary journal entry at December 31 for the full years payroll.
(b)		Journalize the adjusting entry at December 31 to record the employers payroll taxes.

(Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(c) The W-2 Wage and Tax Statement requires the following dollar data. Complete the required data for the following employees. (Round answers to 0 decimal places, e.g. 5,275.)

please include all answers and calculations. thank you

No. Account Titles and Explanation Debit Credit