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 .6%, and State Unemployment 5.6%.

Journalize the employers payroll taxes.