Please pass journal entries for this transaction

During January, the company's employees earned wages of $$72,000.$ Withholdings related to these wages were $$5,508$ for FICA.

$$5,050$ for federal income tax, and $$1\mathrm{.}515$ for state income tax. The company owed no money related to these earnings for federal or

state unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for

wages or payroll tax expense as of January $31.$