Samuel's Mexican Restaurant incurred salaries expense of $ 64,000 for 2018. The payroll expense includes employer FICA tax, in addition to state unemployment tax and federal unemployment tax. Of the total salaries, $ 15,000 is subject to unemployment tax. Also, the company provides the following benefits for employees: health insurance (cost to the company, $ 2,100), life insurance (cost to the company, $ 320), and retirement benefits (cost to the company, 9% of salaries expense).
Required:
a. Journalize Samuel's expenses for employee benefits and for payroll taxes. Explanations are not required.
b. What was Ricardo's total expense for 2018 related to payroll?