Kip Lee is the owner and sole employee of KB Corporation. He pays himself a salary of $$1,500$ each week.

Additional tax information includes:

FICA tax$-$OASDI

$6\mathrm{.}2\%$ on first $$160,200$

FICA tax$-$HI

$1\mathrm{.}45\%$ on total pay

$$232\mathrm{.}00$ per pay

$22\%$ of the federal income tax withholding

$0\mathrm{.}6\%$ on first $$7,000$

$0\mathrm{.}05\%$ on first $$14,000$

Additional payroll deductions include:

$401(k)$ plan

$3\%$ per pay

Child support garnishment

$$100$ 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 $$31,500)$