La Costa Mexican Restaurant incurred salaries expense of $65,000 for 2025. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $17,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance (cost to the company, $4,000), life insurance (cost to the company, $360), and retirement benefits (cost to the company, 6% of salaries expense). 

Requirements 

1. Journalize La Costa Mexican Restaurant’s expenses for employee benefits and for payroll taxes. Explanations are not required. 

2. What was La Costa Mexican Restaurant’s total expense for 2025 related to payroll?