The total payroll of Blue Hens Company for the month of October, Year $1$ was $$1,000,000.$ Related to that payroll, Blue Hens withheld $$200,000$ of federal income taxes, $$72,000$ of social security $($FICA$)$ and medicare taxes, and $$5,000$ of union dues. Blue Hens also paid the following payroll taxes: $$72,000$ of social security $($FICA$)$ and medicare taxes, $$10,000$ of federal unemployment taxes, and $$3,000$ of state unemployment taxes.

Write the journal entry or entries that Blue Hens must record related to its payroll in the space below on October $31,$ Year $1.$ Assume Blue Hens paid its employees in cash on October ${31}^{st}$ but will pay all taxes and withholdings later in November.