Assume the Following Totals for Roadkill Restaurant for the Payroll

Assume the following totals for Roadkill Restaurant for the payroll quarter ended March 31, 2022: $\begin{array}{ll}\text { Gross earnings } & \$ 70,000 \\\text { Employee FICA tax } & \$ 5,355 \\\text { Federal income tax } & \$ 13,000 \\\text { State income tax } & \$ 1,350\end{array}$ $\begin{array}{ll}\text { Employer FICA tax } & \$ 5,355 \\\text { Federal unemployment tax } & \$ 300 \\\text { State unemployment tax } & \$ 2,700\end{array}$

Payroll Accounting
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FOR INSTRUCTOR USE ONLY
FOR INSTRUCTOR USE ONLY
If all taxes were paid on April 15, what entry does Roadkill make?