Pablo's Mexican Restaurant incurred salaries expense of $69,000 for 2024. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $14,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance (cost to the company, $2800), life insurance (cost to the company, $400), and retirement benefits (cost to the company, 7% of salaries expense).

1. Journalize Pablo's expenses for employee benefits and for payroll taxes. Explanations are not required.

2. What was Pablo's total expense for 2024 related to payroll?