Entries for payroll and payroll taxes

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

Line Item Description Amount

Salaries:

Sales salaries $$207,000$

Warehouse salaries $114,000$

Office salaries $106,000$

Total $$427,000$

Deductions:

Income tax withheld $$75,152$

U$.$S$.$ savings bonds $9,394$

Group insurance $7,686$

Tax rates assumed:

Social security, $6\%$

Medicare, $1\mathrm{.}5\%$

State unemployment $($employer only$),5\mathrm{.}4\%$

Federal unemployment $($employer only$),0\mathrm{.}8\%$

Required:

If an amount box does not require an entry, leave it blank.

$1$a$.$ 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 payroll.