Joan, a single mother of 1 child, has a 2017 salary of $128,000.
	Gross Salary			128,000.00
	Social Security		???
	Medicare		???
	Federal Income Tax		7,800.00
	State Income Tax		5,400.00
	401K		3,500.00
	Union Dues		600.00
	Charity		2,500.00
Note:
2017 Social Security Rate: 6.20%
2017 Medicare Rate: 1.45%
2017 Social Security Threshold: $127,200
Please prepare the Journal Entry to record Joan's payroll entries in the
company's books. (Do not show the journal entries for the payment of the
Payables).