The following is a payroll sheet for Larkspur Imports for the month of September. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and empleyer on a maximum of $106,800. In addition, 1.45% is charged bot hemployer and employeee for an employee's wages in excess of $106,800 per employee. Make the necessary entry to record the payment of the payroll. (Round answers to 2 decimal places, e.g. 15.26. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)