First Street Restaurant Incurred Salaries Expense of $60,000 for 2018

First Street Restaurant incurred salaries expense of $60,000 for 2018.The payroll tax expense includes employer FICA tax,state unemployment tax and federal unemployment tax.Year-to-date earnings do not exceed $118,500.Of the total salaries,$17,000 is subject to unemployment tax.Currently,state unemployment tax is 5.4% and federal unemployment tax is 0.6%.Also,the company provides the following benefits for employees: health insurance (cost to the company,$2,500),life insurance (cost to the company,$700),and retirement benefits (cost to the company,10% of salaries expense).Journalize First Street's expenses for employee benefits and for payroll taxes.Explanations are not required.