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

Employee: OASDI: 6.9% on first $122,000 earned; Medicare: 1.28% up to $200,000, 2.33% on earnings above $200,000.

Employer: OASDI: 6.9% on first $122,000 earned; Medicare: 1.28%; FUTA: 0.4% on first $8,000 earned; SUTA: 5.7% on first $8,000 earned.

Reyes's Mexican Restaurant incurred salaries expense of $80,000 for 2020. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $12,000 is subject to unemployment tax. Also, the company provides the following benefits for employees:

• health insurance (cost to the company, $2,700)
• life insurance (cost to the company, $380)
• and retirement benefits (cost to the company, 9% of salaries expense).

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