Purnell, inc., has a semimonthly payroll of 53,900 on Sept 15. the total payroll is taxable under FICA taxes-hi, $50,400 is taxable under FICA Taxes-oasdi; and $7300 is taxable under futA and suta. The state contribution rate for the company is 3.1%. The amount withheld for federal income taxes is $6995. The amount withheld for state income taxes is $1010. a. journaliE the payment of the wages, and record the payro taxes on Sept 15 Debit or credit . b. assume that the employees of Purnell, inc must also pay state contributions(disability insurance) of 1% on the taxable payroll of $24,100 and that the employees' contributions are to be deducted by the employer. Journalize the Sept. 15 payment of wages, assuming that the state contributions of the employees are kept in a separate account