Simon's gross pay for the month of February is $$5,800.$ His year$-$to$-$date pay is under the limit for OASLAssume that the rate for state unemployment tax is $5\%$ and federal unemployment tax rate

is $0\mathrm{.}4\%.$ Simon's year$-$to$-$date pay has not yet exceeded the $$8,000$ cap. Journalize the payment of the employer payroll taxes for Simon for the month of February. Assume a FICA$-$OASDI Tax of

$6\mathrm{.}2\%$ and FICA$-$Medicare Tax of $1\mathrm{.}45\%.($Round all amounts to the nearest cent. Record debits first, then credits. Exclude explanation from journal entries.$)$