The employees of Donnelly Music Company earn total wages of $4,690 during January. The total amount is taxable under FICA, FUTA, and SUTA. The 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.

	Account	Debit	Credit
Payment of monthly wages	CashEmployees FIT PayableFUTA Taxes PayableSUTA Taxes PayableWages Expense
	FICA Taxes ExpenseFICA Taxes Payable-OASDIPayroll TaxesSUTA Taxes PayableWages Expense
	FICA Taxes ExpenseFICA Taxes Payable-HIPayroll TaxesSUTA Taxes PayableWages Expense
	Employees FIT PayableFICA Taxes ExpenseFUTA Taxes PayablePayroll TaxesWages Expense
	CashFICA Taxes ExpensePayroll TaxesSUTA Taxes PayableWages Expense
Payroll taxes	CashEmployees FIT PayableFICA Taxes Payable-HIPayroll TaxesWages Expense
	CashEmployees FIT ExpenseFICA Taxes Payable-OASDIPayroll TaxesWages Expense
	CashFICA Taxes ExpenseFICA Taxes Payable-HIPayroll TaxesWages Expense
	CashEmployees FIT PayableFICA Taxes ExpenseFUTA Taxes PayableWages Expense
	CashFICA Taxes ExpensePayroll TaxesSUTA Taxes PayableWages Expense