Journal entry for the following: Paid the semi-monthly payroll, $2,500 if direct labor for Job#1 (250 hours), and $400 for indirect labor (40 hours), and $1,100 as Salary expense [for administrative and selling salaries]. The amounts withheld are $500 for income taxes and $350 for FICA taxes. NOTE: A second journal entry for the employer's portion of the payroll taxes must be recorded. This includes matching the FICA taxes, .8% for Federal Unemployment taxes and 5.4% for State Unemployment taxes.