Main Street Restaurant incurred salaries expense of $60,000 for 2016. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $17,000 is subject to unemployment tax. The percentages for the taxes are as follows: OASDI-6.2%, Medicare 1.45% Federal Unemployment .696, and State Unemployment 5.6%. Journalize the employer's payroll taxes