Slater Company has four employees, each of whom earn $4,000 per month and have been employed since January 1. FICA Social Security taxes are 6.2% on the first $142,800 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.8% and SUTA taxes are 3.5% of the first $7,000 paid to each employee. Prepare the April 30 journal entry to record the April payroll tax expense.