Please create the journal entries (debits and credits) to record the employers payroll taxes (assume a SUTA rate of 3.7%)

Thank you SO much!

The totals from the first payroll of the year are shown below FICA FIT Union Total FICA State Net Earnings OASDI HI Tax W/H Dues Pay $500.00 $36,195.10 $2,244.10 $524.83 $6,515.00 $361.95 $26,049.22 Journalize the entry to record the employer's payroll taxes (assume a SUTA rate of 3.7%). For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0". Round your answers to two decimal places