Lexington Corporations weekly payroll of $26,480 included FICA taxes withheld of $2,040, federal taxes withheld of $3,410, state taxes withheld of $790, and insurance premiums withheld of $370. Prepare the journal entry to record Lexingtons payroll. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)