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

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.