For the following employees of the Clark Company, calculate the employer's liability for FICAOASDI, FICAHI, FUTA, and SUTA taxes for the week ended May 28, 20X3. Assume rates of 6.2% for FICA OASDI, 1.45% for FICAHI, 0.8% for FUTA, and 2.9% for SUTA. Also assume a taxable wage base of $7,000 for FUTA and SUTA.

Employee Current Week's Gross Earnings Prior Gross Earnings This year Joe Allen $800 $6 , 800 Felicia Graham 950 8,600 Pat Walburn 700 6.250 Prepare a general journal entry to record the employer's payroll taxes for the week.