Natural Hair reports the following payroll information for May, 2015:

Type of	Gross	Federal Income	Savings Bonds
Salary	Pay	Tax Withheld	Withheld
Sales	$10,000	$2,200	$200
Office	3,000	600	300
Total	$13,000	$2,800	$500

Tax rate information follows:

FICA	7.0%
Federal unemployment	0.8%
State unemployment	5.4%

Assume that all wages are subject to all payroll taxes.

Required:

Prepare the journal entries to record the payment of the May, 2015, payroll and to record the payroll taxes imposed on the employer.