A Company's Payroll Information for the Month of May Follows

A company's payroll information for the month of May follows:
$\begin{array}{|l|r|}\hline \text { Administrative salaries } & \$ 2,000 \\\hline \text { Sales salaries } & 3,500 \\\hline \text { Shop wages } & 4,000 \\\hline \text { FICA taxes withheld } & 700 \\\hline \text { Federal incometaxes withheld } & 1,300 \\\hline \text { Medical insurance premiums withheld } & 415 \\\hline \text { Union dues withheld } & 205 \\\hline\end{array}$ On May 31 the company issued Check No. 335 payable to the Payroll Bank Account for the May payroll. It issued payroll checks to the employees after depositing the check.
(1) Prepare the journal entry to record (accrue) the employer's payroll for May. (2) Prepare the journal entry to pay for the May payroll. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. The wages and salaries subject to these taxes were $6,000. (3) Prepare the journal entry to record the employer's payroll taxes.