Facts The pay period ends March 31. Taxes are due April 30. Gross Pay is at $10,000. State Unemployment Tax is at 5.4%. Federal Unemployment Tax is at 0.6%. FICA is at 7.65%. Based on the information above, part of the journal entry on 4//30 can be: debit state unemployment tax payable, credit cash debit state unemployment tax payable, credit wages payable debit state unemployment tax payable, credit FICA debit state unemployment tax payable, credit federal unemployment tax payable