On January 7, at the end of its first weekly pay period in the year, Clive Company's payroll record showed that its sales employees had earned \(\$ 3,420\) and its office employees had earned \(\$ 1,800\). The employees were to have FICA taxes withheld at an assumed \(7.5 \%\) rate plus \(\$ 738\) of federal income taxes, \(\$ 120\) of union dues, and \(\$ 540\) of hospital insurance premiums. Calculate the amount of FICA taxes to be withheld and give the general journal entry to record the payroll.