Certain transactions and procedures relating to federal and state unemployment taxes follow for Robins Nest LLC, a retail store owned by Robin Roberts. The firms address is 2007 Lovely Lane, Dallas, TX 75268-0967. The firms phone number is 972-456-1200.The employers federal and state identification numbers are 75-9462315 and 37-9462315, respectively. Carry out the procedures as instructed in each of the following steps.

Problem 11.4A (Algo) Computing and recording unemployment taxes; completing Form 940. LO 11-6, 11-7

Name of Employee	Total Earnings
Suzi Roma	$	5,960
Jo Guyton		3,925
Gloria Bermudez		4,248
Anna Scott		5,420
Anita Thomas		4,150
Terri Wong		3,060
Total	$	26,763

Required:

1. Compute the state unemployment insurance tax owed on the employees wages for the quarter ended March 31, 20X1. This information will be shown on the employers quarterly report to the state agency that collects SUTA tax. The employer has recorded the tax on each payroll date. Although the state charges a 5.4 percent unemployment tax rate, Robin's Nest LLCs rate is only 1.7 percent because of its experience rating. The employee earnings for the first quarter are shown above. All earnings are subject to SUTA tax.
2. On April 30, 20X1, the firm issued a check to the state employment commission for the amount computed above. In general journal form, record the issuance of the check.