Entries for Payroll and Payroll Taxes

The following information about the payroll for the week ended December $30$ was obtained from the records of Saine Co$.$:

Salaries:

$\backslash$table$[[$Sales salaries,$$625,000,$Federal income tax withheld,$$232,260$

Assuming that the payroll for the last week of the year is to be paid on december $31$st journalize the entry on december $30$ to record the payroll