On January 14, at the end of the second week of the year, the totals of Castle Company's payroll register showed that its store employees' wages amounted to $33,482 and that its warehouse wages amounted to $13,560. Withholdings consisted of federal income taxes, $5,110, employer's Social Security taxes at the rate of 6.2 percent, and employees' Social Security taxes at a rate of 6.2 percent. Both the employer's and employees' Social Security taxes are based on the first $118,500, and no employee has reached the limit. Additional with holdings were Medicare taxes at the rate of 1.45 percent on all earnings and charitable contributions withheld, $845.

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--
Jan. 14	Store Employees' Wages Expense
	Warehouse Wages Expense
	Employees' Federal Income Tax Payable
	FICA Social Security Tax Payable
	FICA Medicare Tax Payable
	Employees' Charitable Contributions Payable
	Wages Payable

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Prepare the general journal entry to record the employer's payroll taxes, assuming that the federal unemployment tax is 0.6 percent of the first $7,000, that the state unemployment tax is 5.4 percent of the same base, and that no employee has surpassed the $7,000 limit. If an amount box does not require an entry, leave it blank. If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations.

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--
Jan. 14	Payroll Tax Expense
	FICA Social Security Tax Payable
	FICA Medicare Tax Payable
	State Unemployment Tax Payable
	Federal Unemployment Tax Payable
	To record employer's share of FICA taxes and employer's state and federal unemployment taxes.