First Street Restaurant incurred salaries expense of $60,000 for June, 2021. The payroll tax expense includes employer FICA tax, state unemployment tax and federal unemployment tax. Year-to-date earnings do not exceed $118,500. Of the total salaries, $17,000 is subject to unemployment tax. Currently, the state unemployment tax rate is 5.4% and the federal unemployment tax rate is 0.6%. Also, the company provides the following benefits for employees: health insurance (cost to the company, $2,500 and cost to employees, $1,000), life insurance (cost to the company, $700 and cost to employees $250), and retirement benefits (cost to the company, $6,000 and contributions by employees of $3,600). Required: Make the J/E to record salary expense and the employee benefits and payroll tax expense