Need journal entries, please show any math.

5) The company purchased a paper sorting machine to increase the efficiency of the sorting of inventory. The machine cost, and was paid for in cash, $8500 and was placed in operation in January 15th.

6) During the month the company generated $60000 of sales. All sales on credit. The cost of goods sold totaled $25000

7) On January 31st the company accrued payroll that will be paid on the first Monday in February. The gross payroll was $15000

Make the following assumptions:

Social Security 7%

Federal Income Tax 4%

Medicare 1.2%

State Income Tax 1.5%

FUTA 0.80%

SUTA 3.50%

None of the employees reached the cap on any of the taxes. Don't forget the journal for the employer portion of taxes.

8) Sales tax in the state is 1.5%.

9) The company estimates that 2% of sales will be returned defective within the next 6 months.