Cheyenne Corporation's weekly payroll of $$28,000$ included FICA taxes withheld of $$2,142,$ federal taxes withheld of $$3,130,$ state taxes withheld of $$930,$ and insurance premiums withheld of $$270.$ Prepare Cheyenne's journal entry to record the payment of the weekly payroll. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit