At December 31, a company accrued employee wages earned but…

At December 31, a company accrued employee wages earned but not yet paid. Gross wages for the final pay period totaled $40,000. Payroll records indicate the following amounts for the period: Federal income tax withheld (FIT): $6,000 State income tax withheld (SIT): $2,000 Federal and state unemployment taxes (employer portion): $1,200 Employee FICA taxes are withheld at statutory rates. What amounts should the company report at December 31 for: 1. wages payable and 2. total payroll taxes payable (employee + employer portions)?