Below is a sample payroll for one week, please tell us

What journal entry would we make to record the below pay-cycle?

What is total net pay for the below pay-cycle?

Gross pay 100,000

Federal income tax withholding 9,000

FICA withholding 6,200

Employer FICA 6,200

Employees 403(b) contributions 6,000

Employer 403(b) matching contribution 1,860

Travel expenses reimbursement to employees 1,500

Cell phone expense reimbursed to employees 1,000

Payroll service charge 400