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

A company's payroll information for the month of May follows:

On May 31 the company issued Check No.4625 payable to the Payroll Bank Account to pay for the May payroll.It issued payroll checks to the employees after depositing the check.
The federal and state unemployment tax rates are 0.6% and 5.4%,respectively,on the first $7,000 paid to each employee.The portion of May wages and salaries subject to these taxes were $6,000.
(1)Prepare the journal entry to record (accrue)the employer's payroll for May.
(2)Prepare the journal entry to record payment of the May payroll.
(3)Prepare the journal entry to record the employer's payroll taxes.