For all payroll calculations, use the following tax rates and round amounts to the nearest cent. Employee: OASDI: 5.7% on first $125,000 earned; Medicare: 1.39% up to $200,000,2.94% on earnings above $200,000. Employer: OASDI: 5.7% on first $125,000 earned; Medicare: 1.39%; FUTA: 0.9% on first $5,000 earned; SUTA: 5.4% on first $5,000 earned. Reyes's Mexican Restaurant incurred salaries expense of $90,000 for 2020. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $12,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: - health insurance (cost to the company, $2,900 ) - life insurance (cost to the company, \$350) - and retirement benefits (cost to the company, 9% of salaries expense). Journalize the employee benefits and payroll taxes for Reyes's Mexican Restaurant