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.