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

Administrative salaries	$2,000
Sales salaries	3,500
Shop wages	4,000
FICA taxes withheld	700
Federal income taxes withheld	1,300
Medical insurance premiums withheld	415
Union dues withheld	205

On May 31 the company issued Check No. 335 payable to the Payroll Bank Account for the May payroll. It issued payroll checks to the employees after depositing the check.

The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. The wages and salaries subject to these taxes were $6,000. Prepare the journal entry to record the employer's payroll taxes