Lightning Electronics is a midsize manufacturer of lithium batteries. The companys payroll records for the November 114 pay period show that employees earned wages totaling $66,000 but that employee income taxes totaling $10,200 and FICA taxes totaling $3,425 were withheld from this amount. The net pay was directly deposited into the employees bank accounts. Assume Lightning Electronics must also pay $410 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.