Charles Noll's gross earnings for the week were $1,700, his federal income tax withholding was $306, and his FICA total was $130. There were no state income taxes.

a. What was Noll's net pay for the week?

b. Journalize the entry for the recording of his pay in the general journal. (Note: Use Salaries and Wages Payable, not Cash.)

c. Record the issuing of the check for Noll's pay in the general journal.