Could you please help on this one too ?

Cooking Cousins is a monthly depositor whose 4th quarter FUTA taxes and 4th quarter voluntary deductions are displayed below. Record one journal entry to account for the payment of federal unemployment taxes and one journal entry to account for the payment of the voluntary deductions. Assume that each voluntary deduction is remitted to the respective organization on a quarterly basis on the last day of the first month after the end of the quarter. All tax payments are made in a timely manner on the payment due date (which, for this quarter, is not impacted by a weekend or holiday).

4th Quarter Totals:

Federal Unemployment Tax $26

Retirement Plan $224

Health Insurance $350

Charitable Contribution $80

Cafeteria Plan $400

Thank you