Samuel's Mexican Restaurant incurred salaries expense of $$58,000$ for $2024.$ The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $$19,000$ is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance $($cost to the company, $$2,000),$ life insurance $($cost to the company, $$340),$ and retirement benefits $($cost to the company, $9\%$ of salaries expense$).$

$($Click the icon to view payroll tax rate information.$)$

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$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[,$Payroll Tax Expense,$5,577\mathrm{.}00,],[,$FICA$-$OASDI Taxes Payable,,$3,596\mathrm{.}00$