Question: Recording employer payroll taxes and employee benefits Diablo's Mexican Restaurant incurred salaries expense of $67,000 for 2016. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $24,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance (cost to the company, $2,200), life insurance (cost to the company, $390), and retirement benefits (cost to the company, 7% of salaries expense). Journalize Diablo's expenses for employee benefits and for payroll taxes. Explanations are not required.