Note: The SUTA tax rate is $2\mathrm{.}3\%.$

Analyze and journalize the transactions described in the narrative above. If an amount box does not require an entry, leave it blank. If required, round your answers to the nearest cent.

$\backslash$table$[[,$GENERAL JOURNAL,,PAGE $20],[$DATE$,$DESCRIPTION,DEBIT,CREDIT$],[20--$