Robin Bradley received a paycheck from her employer in the amount of $776.35. The paycheck stub indicated that in calculating her $776.35 net pay, $139.75 had been withheld for federal income tax, $34.25 for state income tax, and $74.65 for FICA. Assuming that Robin's employer had to match her share of FICA tax, and in addition had to pay unemployment insurance tax of $40.05, prepare journal entries that record these transactions in Robin's employer's accounts.