Kip Bowman is owner and sole employee of KB Corporation. He pays himself a salary of $1,400 each week.

Additional tax information includes:
FICA taxOASDI		6.2% on first $132,900
FICA taxHI		1.45% on total pay
Federal income tax		$210.00 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		$105 per pay
Health insurance premium		$100 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 $29,400).

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

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