Sandhill Corporation's weekly payroll of $36,000 included FICA taxes withheld of $2,754, federal taxes withheld of $2,900, state taxes withheld of $900, and insurance premiums withheld of $220. Prepare Sandhill's journal entry to record the payment of the weekly payroll. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)