Assume the following data for Nest Home Appliance Repair for the payroll quarter ended March 31. 

• Gross earnings..............................$300,500.00 
• Employee FICA taxes........................22,988.25 
• Federal income tax...........................60,100.00 
• State income tax.................................6,009.00 
• Number of employees this quarter:...........30 

Nest is subject to the following rates: FICA 7.65% (the 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), state unemployment 5.4% up to $7,000, and federal unemployment 0.6% up to $7,000. No employee reached the limit for FICA taxes, and all employees reached the limit for unemployment taxes in the first quarter. 

Instructions 

Prepare the journal entry to record payment of payroll liabilities, assuming all taxes were paid on April 15.