A company$$s payroll information for the month of May follows:

Salaries expense $9,500$

FICA$-$Social Security taxes withheld $589$

FICA$-$Medicare taxes withheld $138$

Federal income taxes withheld $1,300$

Medical insurance premiums withheld $415$

Union dues withheld $205$

The federal and state unemployment tax rates are $0\mathrm{.}6\%$ and $5\mathrm{.}4\%,$ respectively, on the first $$7,000$ paid to each employee. The portion of May wages and salaries subject to these taxes were $$6,000.$

$(1)$ Prepare the May $31$ journal entry to record $($accrue$)$ the employer$$s payroll for May.

$(2)$ Prepare the June $2$ journal entry to record payment of the May payroll.

$(3)$ Prepare the May $31$ journal entry to record the employer$$s payroll taxes.