Diane Lane earns a salary of $10,750 per month during the year. FICA taxes are 7.65% on the first $127,200 of gross earnings and 1.45\% in excess of $127,200. Federal unemployment insurance taxes are 6.2% of the first $7,000; however, a credit is allowed equal to the state unemployment insurance taxes of 5.4% on the $7,000. During the year, $32,300 was withheid for federal income taxes and $6,700 was withheld for state income taxes. (a) Prepare a journal entry summarizing the payment of Lane's total salary during the year. (Round answers to 2 decimal ploces, es. 52.75. Credit occount tities are automatically indented when the amount is entered. Do not indent manually)