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

Employee: OASDI: 6.2% on first $110,000 earned; Medicare: 1.17% up to $200,000, 2.28% on earnings above $200,000.

Employer: OASDI: 6.2% on first $110,000 earned; Medicare: 1.17%; FUTA: 0.7% on first $6,000 earned; SUTA: 5.2% on first $6,000 earned.

Reyes's Mexican Restaurant incurred salaries expense of $90,000 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, $400)
• and retirement benefits (cost to the company, 8% of salaries expense).

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