Write the journal entry

01/14/2022 (7a) Accrued $7,000 in salaries for the period 01/01 - 01/14. Assume no deductions from employee earnings other than taxes. (7b) Recorded payroll tax expense. Use a 20% Federal income tax rate and 5.75% state income tax rate for withholding, and 5.4% state unemployment tax rate.