Answer and Explanation:
The journal entries are shown below
On 15-Apr
FICA social Security tax payable Dr. $3,020 Â
FICA medicare tax payable Dr. $734 Â
Federal Income tax payableDr. $4,622 Â
        To Cash account $8,376
(Being cash paid)
on 15-Apr
State Unemployment tax payable Dr.$414 Â
     to Cash account $414
(being cash paid)
On 15-Apr
Federal Unemployment tax payable Dr. $84 Â
   To Cash account $84
(being cash paid is recorded)