Jungle Corporation summarizes the following information from its weekly payroll records during May:

• Office staff (type of salary)  
• Gross Pay   $ 70,000
• FICA Tax $ 5,600
• Federal Income Tax $ $ 5,110
• State Income Tax $ 2,000
• Net Pay $ 57,290

Prepare the two journal entries to record the payment of the payroll and the accrual of its payroll taxes for May.  Also, assume 5.4% state unemployment rate, a .6% federal unemployment tax rate, and that all wages are subject to all payroll taxes. Round to the nearest dollar.