Excelsior, Inc. has one employee who has worked January - November 15th of the current year. The employee is married, paid weekly, and claims 2 allowances on her W- 2. The federal withholding is $227. The company is in a state with no state income taxes. The FICA-Social Security tax rate is 6.2% on the first $118,500 and the FICA-Medicare rate is 1.45% on all wages. Excelsior Inc.'s FUTA tax rate is 0.6% on the first $7,000 of wages and their SUTA tax rate is 2.3% on the first $8,000 of wages. The employees earnings thus far are as follows: Gross Pay Jan - Oct Nov 1 - Nov 15th $117,800 $1,500 Use the information above to calculate all of the payroll taxes that should be withheld from the employee's paycheck and her net pay for the November 15th pay period. Prepare the journal entry Excelsior, Inc. will record to accrue the November 15th wages for this employee. (Round your answers to the nearest whole cent or 2 decimal places.)