b$.$ Assume that the employees of Vulcra, Inc., must also pay state contributions $($disability insurance$)$ of $1\%$ on the taxable payroll of $$62,180\mathrm{.}00$ and that the employees' contributions are to be deducted by the employer. Journalize the September $15$ payment of wages, assuming that the state contributions of the employees are kept in a separate account.For a compound transaction, if an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.DateAccountDebitCreditSept. $15$fill in the blank $1$ of $21$fill in the blank $2$ of $21$fill in the blank $3$ of $21$fill in the blank $4$ of $21$fill in the blank $5$ of $21$fill in the blank $6$ of $21$fill in the blank $7$ of $21$fill in the blank $8$ of $21$fill in the blank $9$ of $21$fill in the blank $10$ of $21$fill in the blank $11$ of $21$