Sylvester's gross pay for the month of February is $$3,900.$ His year$-$to$-$date pay is under the limit for OASDI. Assume that the rate for state unemployment tax is $5\mathrm{.}5\%$ and federal unemployment tax rate is $0\mathrm{.}5\%.$ Sylvester's year$-$to$-$date pay has not yet exceeded the $$7,000$ cap. Journalize the payment of the employer payroll taxes for Sylvester 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.$)$

$\backslash$table$[[$Accounts and Explanation,Debit,Credit$],[,,],[,,],[,,],[,,]]$