Kip Lee 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 $142,800
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		$110 per pay
Health insurance premium		$95 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	CashFUTA Taxes PayableHealth Insurance Premiums PayablePayroll TaxesWages ExpenseWages Expense	fill in the blank c9cc5906a017021_2	fill in the blank c9cc5906a017021_3
	FICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages ExpenseFICA Taxes Payable-OASDI	fill in the blank c9cc5906a017021_5	fill in the blank c9cc5906a017021_6
	FICA Taxes Payable-HIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages ExpenseFICA Taxes Payable-HI	fill in the blank c9cc5906a017021_8	fill in the blank c9cc5906a017021_9
	Employees FIT ExpenseEmployees FIT PayablePayroll TaxesSUTA Taxes PayableWages ExpenseEmployees FIT Payable	fill in the blank c9cc5906a017021_11	fill in the blank c9cc5906a017021_12
	Employees SIT PayablePayroll TaxesSUTA Taxes ExpenseSUTA Taxes PayableWages ExpenseEmployees SIT Payable	fill in the blank c9cc5906a017021_14	fill in the blank c9cc5906a017021_15
	Garnishment ExpensePayroll TaxesRetirement Plan Contributions ExpenseRetirement Plan Contributions PayableWages ExpenseRetirement Plan Contributions Payable	fill in the blank c9cc5906a017021_17	fill in the blank c9cc5906a017021_18
	Garnishment ExpenseGarnishment PayablePayroll TaxesTaxes PayableWages ExpenseGarnishment Payable	fill in the blank c9cc5906a017021_20	fill in the blank c9cc5906a017021_21
	Health Insurance Premiums ExpenseHealth Insurance Premiums PayableInsurance ExpensePayroll TaxesWages ExpenseHealth Insurance Premiums Payable	fill in the blank c9cc5906a017021_23	fill in the blank c9cc5906a017021_24
	CashFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages ExpenseCash	fill in the blank c9cc5906a017021_26	fill in the blank c9cc5906a017021_27
Payroll taxes	CashFICA Taxes Payable-OASDIFUTA Taxes ExpensePayroll TaxesWages ExpensePayroll Taxes	fill in the blank c9cc5906a017021_29	fill in the blank c9cc5906a017021_30
	CashFICA Taxes Payable-OASDIFUTA Taxes ExpenseFUTA Taxes PayableWages ExpenseFICA Taxes Payable-OASDI	fill in the blank c9cc5906a017021_32	fill in the blank c9cc5906a017021_33
	CashFICA Taxes Payable-HIFUTA Taxes PayableSUTA Taxes PayableWages ExpenseFICA Taxes Payable-HI	fill in the blank c9cc5906a017021_35	fill in the blank c9cc5906a017021_36