Entries for payroll and payroll taxes

The following information about the weekly payroll was obtained from the records of Saine Co$.$:

Salaries:

$\backslash$table$[[$Sales salaries,$$222,000$

$1$b$.$ Assuming that the payroll related to the first full week of the year and was paid on January $11,$ journalize the entry on January $11,$ to record the employer's payroll taxes on the payroll to be paid on January $11.$ Because it is a new fiscal year, all $$457,000$ in salaries is subject to unemployment compensation taxes.

$\backslash$table$[[$Date$,$Account,Debit,Credit$],[$Jan$.11,x,x,$