1- For payroll period ending May 31, 2019, gross pay was $600,000 and the following taxes and withholdings were deducted: FICA tax 7.65% Federal tax 20% State tax 3% Health insurance premiums $50,000 401(k) retirement contribution 5% Charitable contribution $15,000 Wage garnishment for IRS debt $1,100

a. Calculate the total payroll taxes and withholdings liability (total amount withheld) on May 31, 2019.

b. Calculate the net wages payable to employees on May 31, 2019.