1. Avitar Company ran Payroll on 4-30-19. On that date the column totals in its Payroll Register show that employees earned $100,000. FICA was $6,200 and, Medicare Taxes were $1,450. Federal Income Taxes withheld from employees totaled $20,000 and NJ State Taxes totaled $3,000. Employees contribute to their Healthcare Plan cost, as well as to their Pension Plan and the withholdings for these plans were 5% and 2% of total payroll respectively. Please prepare the journal entry to record payroll expenses and liabilities.