Eclipse Company has the following payroll information for the week: $$240,000$ of Salaries and Wages Expense. None of the employees have reached the earnings limits for FICA, FUTA, or SUTA so all wages are subject to these taxes for employer payroll tax purposes.

The following deductions were withheld from employees:

Federal Income Tax: $$36,300$

State Income Tax: $$8,200$

FICA Taxes: $$18,360$

Union Dues: $$2,800$

United Funds: $$1,700$

The FUTA rate is $0\mathrm{.}8\%$ and the SUTA rate is $5\mathrm{.}4\%$

Prepare the journal entry to record the weekly payroll