S$11-8$ Computing and journalizing the payroll expense and payments

Macintosh Company has monthly salaries of $$26,000.$ Assume Macintosh pays all the standard payroll taxes, no employees have reached the payroll tax limits$,$ total income tax withheld is $$2,000,$ and the only payroll deductions are payroll taxes. Journalize the accrual of salaries expense, accrual of employer payroll taxes, and payment of employee and employer payroll taxes for Macintosh Company.