Based on the payroll register for the month of June, Seaford Company has salaries totaling $36,000 for the month. Seaford includes employee withholdings for FICA-OASDI, FICAMedicare, 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 Seaford 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. Next, record the entry to accrue employer payroll taxes for Seaford Company. Now record the payment of employee and employer payroll taxes for Seaford Company