According to the accountant of Wildhorse inc, its payroll taxes for the week were as follows: $162.00 for FICA taxes, $16.20 for federal unemployment taxes, and $113,40 for state unemployment taxes. Journalize the entry to record the accrual of the payroll taxes. (List all debit entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.75.)