FUTA is $0\mathrm{.}6\%$ on the first $$7,000$ of income and SUTA is $5\mathrm{.}4\%$ also on the first $$7,000$ of income. Social security is $6\mathrm{.}2\%$ on the first $$110,100$ worth of income and Medicare is $1\mathrm{.}45\%$ with no limit$.$ Billie Bob has a YTD $($Year$-$To$-$Date$)$ income of $$6,587$ and current earnings of $$1240\mathrm{.}67$ on $22$ December of the current year. Billy Bob pays Michigan state taxes of $4\mathrm{.}4\%,$ local taxes of $1\mathrm{.}0\%,$ is single with $2$ dependents $($ $$222$ Federal given the wage$-$bracket$-$method$).$ Billie Bob contributes the following each week: health insurance $-$ $$46\mathrm{.}32,$ dental insurance $-$$$20\mathrm{.}18,$ optical insurance $-$$$7\mathrm{.}35,$ US Saving bonds $-$$$25\mathrm{.}00,$ Contributions to United Way $-$$$20\mathrm{.}00.$ Give the required entry for Billie Bob as an employee.

Give the required journal entry for Billie Bob for the employer!