DE11-14 Exhibit 11-5, page 439, shows the breakdown of an employer's total payroll cost of $1.180 for one employee. Journalize the employer's

(a) salary expense (use a single Payroll Tax Payable account).

(b) payroll taxes (use a single Payroll Tax Payable account), and

(c) cost of health insurance. Follow the pattern of the entries in Exhibit 11-6. page 440.