The following information pertains to a firms payroll.

Monthly payroll of $16,000 that is entirely subject to:

FICA and Medicare taxes (7.65%)

Federal taxes (9%)

State taxes (3%)

In addition, union dues of $500 is also withheld by the employer to be payable to the union.

Also, employee monthly contributions to The American Red Cross total $400.

In addition, the employer incurs:

A matching portion of FICA and Medicare taxes (7.65%)

Federal unemployment taxes (1%)

State unemployment taxes (3%)

Required: Show the two payroll entries.