A company's payroll information for its 3 departments for the the month of May follows:

Administrative salaries	$2,000
Sales salaries	3,500
Shop wages	4,000
FICA Social Security withheld	300
FICA Medicare taxes withheld	400
Federal income taxes withheld	1,300
Medical insurance premiums withheld	415
Union dues withheld	205

On May 31 the company recorded payroll & issued Check No. 335 payable to the Payroll Bank Account for the May payroll. On June 1, it issued payroll checks to the employees after depositing the check.

Prepare the journal entry to pay the May payroll on June 1.