Ricardo's Mexican Restaurant incurred salaries expense of $67,000 for 2016. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $19,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance (cost to the company, $2,600), life insurance (cost to the company, $390), and retirement benefits (cost to the company, 7% of salaries expense). Journalize Ricardo's expenses for employee benefits and for payroll taxes. Explanations are not required. (Round all amounts to the nearest cent. Record debits first, then credits. Exclude explanations from journal entries.) i (Click the icon to view payroll tax rate information.) Begin with the entry to accrue Ricardo's employer payroll taxes Debit Date Accounts and Explanation Credit