Patricia Law firm has paid $$50,200\mathrm{.}00$ in salaries for the first quarter. Ms$.$ Patricia has computed the payroll taxes that must be paid as follows: FICA $$3,840\mathrm{.}30,$ FUTA $$301\mathrm{.}20,$ and SUTA $$2,710\mathrm{.}80.$

Prepare the journal entry to record these payroll taxes. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

Account Titles and Explanation

Debit

Credit