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

Employee: OASDI: 6.4% on first $112,000 earned; Medicare: 1.91% up to $100,000, 2.03% on earnings above $100,000.

Employer: OASDI: 6.4% on first $112,000 earned; Medicare: 1.91%; FUTA: 0.3% on first $7,000 earned; SUTA: 5.9% on first $7,000 earned.

Reyes's Mexican Restaurant incurred salaries expense of $50,000 for 2020. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $15,000 is subject to unemployment tax. Also, the company provides the following benefits for employees:

• health insurance (cost to the company, $2,800)
• life insurance (cost to the company, $390)
• and retirement benefits (cost to the company, 8% of salaries expense).

Journalize the employee benefits and payroll taxes for Reyes's Mexican Restaurant.