71) Lawrence, an employee of Light Inc., has gross salary for March of $4,000. The entire amount is under the OASDI limit of $110,100, and thus subject to FICA. His year-to-date pay has already exceeded the $7,000 cap for FUTA and SUTA.

Provide the journal entry to record the employer's payroll taxes. (Assume a FICAOASDI Tax of 6.2% and FICAMedicare Tax of 1.45%.)