The employees of Donnelly Music Company earn total wages of $4,690 during January. The total amount is toxabie under fich, FumA and 5 aria. Ihie state contribution rate for the company is 3.6%. The amount withheld for federal income taxes is $685. Journalize the payment of the monthly wages, and record the payroll taxes. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent