The totals from the first payroll of the year are shown below. FIT Union Total Earnings FICA OASDI FICA HI State Tax Net Pay W/H Dues $36,195.10 $2,244.10 $524.83 $6,515.00 $361.95 $500.00 $26,049.22 Journalize the entry to record the employer's payroll taxes (assume a SUTA rate of 3.7%). For a compound transaction, if an amount box does not require an entry, leave it blank. Round your answers to two decimal places