Lightning Electronics is a midsize manufacturer of lithium batteries. The company's payroll records for the November 1-14 pay peric show that employees earned wages totaling $75,000 but that employee income taxes totaling $12,000 and FICA taxes totaling $3,875 were withheld from this amount. The net pay was directly deposited into the employees'bank accounts. Assume Lightning Electronics also must pay $500 of unemployment taxes for this pay period Prepare the journal entry or entries that Lightning would use to record the payroll. Include both employee and employer taxes. (If n entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)