View the payroll tax rate information.

Read the requirements.

Requirement $1.$ Journalize El Diego Mexican Restaurant's expenses for employee benefits and for payroll taxes. Explanations are not required.

Begin with the entry to accrue El Diego Mexican Restaurant's employer payroll taxes. $($Round all amounts to the nearest cent. Record debits first, then credits. Exclude explanations from journal entries.$)$

Payroll Tax Rate Information

For all payroll calculations, use the following tax rates and round amounts to the

nearest cent:

Employee: OASDI: $6\mathrm{.}2\%$ on first $$147,000$ earned; Medicare: $1\mathrm{.}45\%$ up to

$$200,000,2\mathrm{.}35\%$ on earnings above $$200,000.$

Employer: $,$ OASDI: $6\mathrm{.}2\%$ on first $$147,000$ earned per employee; Medicare:

$1\mathrm{.}45\%$; FUTA: $0\mathrm{.}6\%$ on first $$7,000$ earned per employee; SUTA:

$5\mathrm{.}4\%$ on first $$7,000$ earned per employee.

Requirements

Journalize El Diego Mexican Restaurant's expenses for employee benefits and

for payroll taxes. Explanations are not required.

What was El Diego Mexican Restaurant's total expense for $2025$ related

to payroll?