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

Administrative salaries $4,000

Sales salaries 5,500

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

On May 31 the company issued Check No. 4625 payable to the Payroll Bank Account to pay for the May payroll. It issued payroll checks to the employees after depositing the check. (1) Prepare the journal entry to record (accrue) the employer's payroll for May. (2) Prepare the journal entry to record payment of the May payroll. The federal and state unemployment tax rates are 0.6% and 5.4%, respectively, on the first $7,000 paid to each employee. The wages and salaries subject to these taxes were $6,000. (3) Prepare the journal entry to record the employer's payroll taxes.