Accounting for Payroll Kirk Company had the following payroll information available for the week ending on January 31, 2019: Gross Pay $39,000 Federal Income Tax Withholdings $5,850 State Income Tax Withholdings $2,340 FICA Tax Withholdings $2.980 Federal Unemployment Taxes $234 State Unemployment Taxes $1,170 In addition, the employees have $820 withheld for the company pension program. Required: In the attached Workpaper #5, give the general journal entries required to (1) record the employee payroll and (2) record the employer payroll taxes