Preston, an employee of Ace Electric, Inc., has gross salary for March of $4,100. The entire amount is under the OASDI limit of $118,500 and thus subject to FICA tax. He is also subject to federal income tax at a rate of 11%. Preston has a deduction of $430 for health insurance and $40 for United Way. Prepare the journal entries. Omit explanation. (Round all amounts to the nearest cent. Record debits first, then credits.)