Let's say the break-down of FICA taxes, FUTA, and SUTA taxes are as below. Please make journal entries for employer's payroll taxes.

Factory workers Salespersons Administrative Personnel Total Social Security Tax $3,306.67 3,306.67 3,306.67 $9,920 Medicare Tax $773.33 773.33 773.33 $2,320 FUTA Tax SUTA Tax Total $250 $50 $4,380 200 120 20 30 4,300 4,230 $570 $100 $12,910