I need help answering the following question:

Keith Dalton is the owner and sole employee of the Dalton Co. Keith pays himself a salary of $1,500 each week. Keith is about to complete the payroll entries for the week ending June 3 (his YTD pay is $31,500).

Tax Information:

FICA - OASDI

FICA - HI

Federal Income Tax Withheld: $232 per pay period.

State Income Tax Withheld: $22% of Federal Withholding.

FUTA Tax

SUTA Tax: 0.05% on the first $14,000.

Additional Deductions:

401-K Plan: 3% per pay period.

Child Support Garnishment: $100 per pay period.

Health Insurance Premium: $95 per pay period.

Required:

1. Complete the journal entry to record the payroll.

2. Complete the journal entry to record the payroll tax.