Carmen Santos is owner and sole employee of CS Corporation. He pays himself a salary of $2,400 this week.

Additional tax information includes:
	FICA taxOASDI	6.2% on first $118,500
	FICA taxHI	1.45% on total pay
	Federal income tax	$532.00 per pay
	State income tax	22% of the federal income tax withholding
	Federal unemployment tax	0.6% on first $7,000
	State unemployment tax	0.05% on first $14,000
Additional payroll deductions include:
	401(k) plan	3% per pay
	Child support garnishment	$125 per pay
	Health insurance premium	$110 per pay

Record the payroll entry and payroll tax entry for the pay of the week ended June 2 (his year-to-date pay is $51,500).

If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

Account Debit Credit Payment of wages Account Debit Credit Payment of wages