Jack, an employee of DoLittle Company, has gross salary for December of $4,000. The entire amount is under the OASDI limit of $118,500 and thus subject to FICA. His year-to-date pay has already exceeded the $7,000 cap for FUTA and SUTA. Jack is also subject to federal income tax at a rate of 20%; has a deduction of $300 for health insurance and $60 for United Way. (Assume FICA-OASDI Tax is 6.2%, FICA-Medicare Tax is 1.45%, state unemployment tax is 5.4%, and federal unemployment tax is 0.6%.) Salaries will be paid at a later date. Requirements: Provide the journal entry to record salaries expense and payroll withholdings. Provide the journal entry to record the employer's payroll taxes