Paul Company completed the salary and wage payroll for the month of March. The payroll provided the following details:

Salaries and wages earned by employees	$	218,000
Employee income taxes withheld		43,600
Employee government insurance premiums withheld		3,000
FICA payroll taxes*		16,600

*Assessed on both employer and employee (i.e., $16,600 each).

Prepare the journal entry to record the employer's payroll taxes, which have not yet been paid to the government.

Provide a combined journal entry to show the payment of all amounts owed to governmental agencies.

Journal entry worksheet Record the employer's payroll taxes. Note: Enter debits before credits. Journal entry worksheet Record the entry to show the payment of amounts owed to governmental agencies. Note: Enter debits before credits