Entries for payroll and payroll taxes

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

Salaries:

Tax rates assumed:

Social security, $6\%$

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

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

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