During the month of May, Umal Corporation's employees earned wages of $115,000. Withholdings related to these wages were $6,885 for (FICA), $14,200 for federal income tax, 56,200 for state income tax, and $600 for union dues. The company incurred no cost related to these carnings for federal unemployment tax, but incurred $1.300 for state unemployment tax Requirements: 1) Prepare the necessary May 31 journal entries for a) wages expense b) payroll expenses Note: Wages earned during May will be paid during June 2) What is net pay