The payroll register for D. Salah Company for the week ended May 18 indicated the following:

Salaries	$594,000
Federal income tax withheld	118,800

The salaries were all subject to the 6.0% social security tax and the 1.5% Medicare tax. In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $11,000 of salaries.

If an amount box does not require an entry, leave it blank.

a. Journalize the entry to record the payroll for the week of May 18