For the first week of $2022,$ Coby Co$.$ pays wages of $$6,000$ and withholds $$1,000$ for federal income taxes and $$400$ for state income taxes. The combined FICA and Medicare tax rate is $7\mathrm{.}65\%.$ The FUTA rate is $0\mathrm{.}8\%$ and the SUTA rate is $5\mathrm{.}4\%$

Record the payroll. Record the payroll tax.