Natural Hair reports the following payroll information for May, $2019$:

Type of Salary Gross Pay Federal Income Tax Withheld Savings Bonds Withheld

Sales $$10,000$ $$2,200$ $$200$

Office $3,000600300$

$$13,000$ $$2,800$ $$500$

Tax rate information follows:

FICA $7\mathrm{.}65\%$

Federal unemployment $0\mathrm{.}8\%$

State employment $5\mathrm{.}4\%$

Assume that all wages are subject to all payroll taxes.

Required:

Prepare the journal entries to record the payment of the May, $2019,$ payroll and to record the payroll taxes imposed on the employer.