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 $127,200
	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 1 (his year-to-date pay is $51,500).

If an amount box does not require an entry, leave it blank or enter "0". Round your answers to the nearest cent.

	Account	Debit	Credit
Payment of wages
Payroll taxes	Payroll Taxes
	FICA Taxes Payable-OASDI
	FICA Taxes Payable-HI