The following payroll event occurred: A gross salary is paid of $$5,141\mathrm{.}55$; of that, $$247\mathrm{.}71$ is deducted for federal withholding and $$72\mathrm{.}53$ is deducted for state withholding. The state unemployment rate is $1\mathrm{.}9\%.$  A Section $125$ health insurance of $$225\mathrm{.}00$ is also deducted. The federal unemployment rate is the newly enacted percentage of $\mathrm{.}6\%.$

Create the general journal entry for this payroll event. $($check figure: cash $=4,220\mathrm{.}19$ credit$)$