Alan Strand works for Raven, Inc. During the month of January 2018, Alan earned a salary of $6,500 plus commissions of $ 2,550. Alan has voluntary contributions of $ 500 per month in health insurance, 8% contribution to his 401-k (employer matches 3%), and $ 150 per month to child care (which is taxable to FICA, but not to FWT). Assume the following percentages for taxes: i. Social Security = 6.2% (matched fully by the employer) ii. Medicare 1.45% (matched fully by the employer) iii. Federal withholding 8 % iv. State withholding = 5% V. Federal unemployment = 0.8% vi. State unemployment = 2% Assuming Raven writes Alan's check on February 10, 2018, please record the journal entries to record the paycheck and the employer's tax responsibility