Company A's weekly gross payroll totals 200,000. In making thos payment, the following taxes must be considered:

social security: 6.2%

medicare: 1.45%

federal income tax witholding: 10%

state income tax witholding: 5.0%

FUI: 2.1%

SUI: 1.1%

please show the summary journal entry to record the payment of a payroll for one week