a. Cal Ruther, employer See pages 6-18, 6-19, and 6-21 quarter of the federal income payroll tax on November 25. an employer, is subject to FICA taxes but exempt from FUTA and SUTA taxes. During the last e year, his employees earned monthly wages of $8,500, all of which is taxable. The amount of taxes withheld each month is $1,040. Journalize the payment of wages, and record the DATE JOURNAL DESCRIPTION POST REF 10 10 6-35