The Payroll Records of a Company Provided the Following Data

The payroll records of a company provided the following data for the weekly pay period ended December 7:

The FICA social security tax rate is 6.2% and the FICA Medicare tax rate is 1.45% on all of this week's wages paid to each employee. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. Prepare the journal entries to (a) accrue the payroll and (b) record payroll taxes expense.
Salaries and Wages Expense = ($1,200 + $900 + $1,000) = $3,100
Federal Income Taxes Payable = ($216 + $162 + $180) = $558
Medical Insurance Payable = (125 + 125 + 150) = 400
Union Dues Payable = ($15 + $15) = $30
United Way Payable = ($15 + $30 + $20) = $65
FICA-Social Security Taxes Payable = ($3,100 x .062) = $192.20
FICA-Medicare Taxes Payable = ($3,100 x .0145) = $44.95