Earnings for several employees for the week ended April 7, 20--, are shown:

		Taxable Earnings
2	Employee Name	Current Earnings	Unemployment Compensation	Social Security
3	Boyd, Glenda L.	$850.00	$300.00	$850.00
4	Evans, Sheryl N.	970.00	225.00	970.00
5	Fox, Howard J.	830.00	830.00	830.00
6	Jacobs, Phyllis J.	1,825.00		1,825.00
7	Roh, William R.	990.00	25.00	990.00

Assuming that FUTA tax is 0.6%, SUTA tax is 5.4%, Social Security tax is 6.2%, and Medicare tax is 1.45%.

Required:

1.	Calculate the employer's payroll taxes expense.
2.	Prepare the journal entry as of April 7, 20--.