During October, Seger Insurance employees earned $100,000 in wages. Social Security applied to $85,000 of these wages, while Medicare applies to all $100,000. State and federal unemployment taxes of $1,300 and $650 are owed, respectively, Required: Prepare the necessary Joumal entry for Seger to record the employer portion of these payroll taxes. If an amount box does not require an entry, leave it either blank. UUDIIII) (Racord employer payroll taxes)