The tоtаl pаyrоll оf Tаnaka Company for October was $960,000. Of this amount, $180,000 is in in excess of the annual limit for FICA and $600,000 represents amounts paid to employees in excess of the $7,000 maximum subject to unemployment taxes. Withholdings were $180,000 for federal income taxes and $18,000 of union dues. The state unemployment tax is 1%, the federal unemployment tax is .8%, and the current FICA tax is 7.65% on an employee's wages to $168,600 and 1.45% in excess of $168,600. Instructions(a) Prepare the journal entry for the salaries and wages paid.(b) Prepare the entry to record the employer payroll taxes.Show your work!