Page 6-37 Record payroll entries: Taxable Wages: 67,000 FUTA 10,300 FICA - OASDI 63,850 SUTA 10,300 Journalize payment of wages and payroll taxes. FICA - HI 67,000 SUTA Rate 4.1% FIT Withheld 9,911 SIT Withheld 1,410 Disability Wages 62,100 State Disability 1% JOURNAL DATE DESCRIPTION DEBIT CREDIT a) 1 15-Sep Wages 1 2 FICA Taxes PayableOASDI 2 3 FICA Taxes PayableHI 3 4 Employees FIT Payable 4 5 Employees SIT Payable 5 6 Cash 6 7 7 8 Payroll Taxes 8 9 FICA Taxes PayableOASDI 9 10 FICA Taxes PayableHI 10 11 FUTA Taxes Payable 11 12 SUTA Taxes Payable 12 13 13 14 14 15 15 16 16 b) 17 Wages 17 18 FICA Taxes PayableOASDI 18 19 FICA Taxes PayableHI 19 20 Employees FIT Payable 20 21 Employees SIT Payable 21 Employees SDI Payable 22 Cash 22 23 23 24 24 25 25