Express Company paid one week’s wages of $21,200 in cash (net pay after all withholdings and deductions) to its employees. Income tax withholdings were equal to 17% of the gross payroll, and the only other deductions were 7.65% for FICA tax and $160 for union dues. Give the entries that should be made on the company’s books to record the payroll and the tax accruals to be recognized by the employer, assuming that the company is subject to unemployment taxes of 5.4% (state) and 0.8% (federal). Assume that all wages for the week are subject to FICA and unemployment taxes.