Based on the payroll register for the month of June, Berry Company has salaries totaling $30,000 for the month. Berry includes employee withholdings for FICA-OASDI, FICA-Medicare, and income taxes. No employees have reached the payroll tax limits and total income tax withheld per the payroll register is $2,000. For employer payroll taxes, the company has the standard four taxes including FICA-OASDI, FICA- Medicare, FUTA, and SUTA. Journalize the three entries described below for Berry Company. (Assume all of the monthly salary is subject to FUTA and SUTA. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) (Click the icon to view payroll tax rate information.) Begin with the entry to accrue salaries expense and payroll withholdings for the employees. Date Accounts and Explanation Next, record the entry to accrue employer payroll taxes for Berry Company. Date Accounts and Explanation Now record the payment of employee and employer payroll taxes for Berry Company. Date Accounts and Explanation Debit Credit Debit Credit Debit Credit Next, record the entry to accrue employer payroll taxes for Berry Company. Date Accounts and Explanation Now record the payment of employee and employer payroll taxes for Berry Company. Date Accounts and Explanation Debit Credit Debit Credit