Jackson Autos has one employee. As of March 30, their employee had already earned $6,170. For the pay period ending April 15 , their employee earned an additional $2,060 of gross wages. Only the first $7,000 of annual earnings are subject to FUTA of 0.6% and SUTA of 5.4%. The journal entry to record the employer's unemployment payroll taxes for the period ending April 15 , would be