Whispering Corporations weekly payroll of $16,000 included FICA taxes withheld of $1,224, federal taxes withheld of $2,980, state taxes withheld of $830, and insurance premiums withheld of $240. Prepare the journal entry to record Whisperings payroll. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)