According to the accountant of Ulster Inc., its payroll taxes for the week were as follows: $137.90 for FICA taxes, $16.11 for federal unemployment taxes, and $90.78 for state unemployment taxes.

Journalize the entry to record the accrual of the payroll taxes.(Credit account titles are automatically indented when amount is entered. Do not indent manually. For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2. Round answers to 2 decimal places, e.g. 10.50.)

Account Titles and Explanation	Debit	Credit