Shamrock Corporation's weekly payroll of $28,000 included FICA taxes withheld of $2,142, federal taxes withheld of $3,130, state taxes withheld of \$930, and insurance premiums withheld of \$270. Prepare Shamrock's journal entry to record the weekly payroll. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually.)