CH 6 Homework eBook a. The total wages earned by employees are $17,270. b. The state unemployment insurance contribution rate is 3.5%. c. The entire amount of wages is taxable under FICA, FUTA, and SUTA. d. The amount withheld from the employees' wages for federal income taxes is $1,930; for state income taxes, $373.80; and for group insurance, $191.00. Payment of Wages and the Payroll Taxes Journalize the payment of wages, and record the payroll taxes for this payroll. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent. Account Payment of wages Wages Expense FICA Taxes Payable-OASDI FICA Taxes Payable-HI Employees FIT Payable Group Insurance Premiums Collected Wages Expense Payroll taxes Payroll Taxes FICA Taxes Payable-OASDI FICA Taxes Payable-HI FUTA Taxes Payable SUTA Taxes Payable Debit 17,270 Credit 191