The totals from the first payroll of the year are shown below Total Earnings $36,195.10 FICA OASDI $2,244.10 FICA HI $524.83 FIT W/H State Tax $361.95 Union Dues $500.00 Net Pay $26,049.22 $6,515.00 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