Kip Bowman is owner and sole employee of KB Corporation. He pays himself a salary of $1,600 each week.

Additional tax information includes:

FICA taxOASDI 6.2% on first $132,900

FICA taxHI 1.45% on total pay

Federal income tax $240.00 per pay

State income tax 22% of the federal income tax withholding

Federal unemployment tax 0.6% on first $7,000

State unemployment tax 0.05% on first $14,000

Additional payroll deductions include:

401(k) plan 3% per pay

Child support garnishment $115 per pay

Health insurance premium $90 per pay

Record the payroll entry and payroll tax entry for the pay of the week ended June 7 (his year-to-date pay is $33,600).

If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

Account Debit Credit wages Wages Expense FICA Taxes Payable-OASDI V FICA Taxes Payable-HIV Employees FIT Payable Employees SIT Payable Retirement Plan Contributions Payable Garnishment Payable Health Insurance Premiums Payable Cash Payroll Taxes FICA Taxes Payable-OASDI FICA Taxes Payable-HI