An employee earned $137, 000 during the year working for an employer where the maximum limit for Social Security was $117, 000. The FICA tax rate for Social Security is 6.2% and the FICA tax for Medicare is 1.45%. The employee's Federal income taxes withheld was $25.360. Also the paid 1.2% FUTA and 3.5 % SUTA for this employee. Prepare all journal to record payroll in the employer's book just for this employee