The totals from the first payroll of the year are shown below.

Total

Earnings FICA

OASDI FICA

HI FIT

W$/$H State

Tax Union

Dues Net

Pay

$$36,195\mathrm{.}10$ $$2,244\mathrm{.}10$ $$524\mathrm{.}83$ $$6,515\mathrm{.}00$ $$361\mathrm{.}95$ $$500\mathrm{.}00$ $$26,049\mathrm{.}22$

Journalize the entry to record the payroll.