For all payroll calculations, use the following tax rates and round amounts to the nearest cent. Employee: OASDI: 5.2% on first $116,000 earned; Medicare: 1.3% up to $200,000,2.53% on earnings above $200,000. Employer: OASDI: 5.2% on first $116,000 earned; Medicare: 1.3%; FUTA: 1% on first $7,000 earned; SUTA: 5.5% on first $7,000 earned. Orlando Company has monthly salaries of $17,000. Assume Orlando Company pays all the standard payroll taxes and no employees have reached the payroll tax limits. Journalize the accrual and payment of employer payroll taxes for Orlando Company