Orions employees earned salaries and wages of $250,000 for the month of April that includes federal taxes withheld of $38,100, FICA taxes withheld of $23,870, and union dues of $10,000 that employees choose to withhold. Orion pays federal unemployment taxes of $27,500 for April. Bramble will pay their employees April wages on May 15th. Record the April 30th journal entry for Orions salaries and wages.