Samuel's Mexican Restaurant inourred salaries expense of $67,000 for 2018. The payroll expense inolades employer FICA ax, in addion to state unemployment tax and federal unemployment tax. Of the tobal salaries, $18,000 is subject to unemployment tax Also, the comparry provides the following benafits for employees health insurance (cost to the company, $2.,800), Ie isurance (cost to the company, $370), and retroment benefis (cost to the mpany, 10% of salanes expense) (Click the icon to view payroll tax rate information) Read the tequitemen Requirement 1. Joumalize Samuers expenses for employee benefits and for payroll taxes Explanations are not required Begin with the entry to accrue Samuel's employer payrol taxes, (Round all amounts to the nearest cernt Rocond dobils frst, then credts Exclude explanations from joumal entries) Debit Credit Date