Mexican restaurant incurred salaries expense of $ 64 comma 000 for 2018. the payroll expense includes employer fica tax, in addition to state unemployment tax and federal unemployment tax. of the total salaries, $ 20 comma 000 is subject to unemployment tax. also, the company provides the following benefits for employees: health insurance (cost to the company, $ 2 comma 600), life insurance (cost to the company, $ 310), and retirement benefits (cost to the company, 7% of salaries expense). journalize pablo's expenses for employee benefits and for payroll taxes