The employees of Pelter Company earn wages of $12,900 for the two weeks ending April 13. FIT taxes of $390 were withheld. The entire amount of wages is subject to the FICA taxes, but only $10,700 is taxable under the federal and state unemployment compensation laws. The state contribution rate of the employer is 2.9%. All employees are subject to state unemployment contributions of 0.5% on the April 13 taxable wages of $10,700, and the employees' contributions are to be deducted by the employer.

Payment of the Wages and the Payroll Taxes

Journalize the payment of the wages, and record the payroll taxes, assuming that the contributions of the employer and the employees are recorded in one account, SUTA Taxes Payable.

If an amount box does not require an entry, leave it blank or enter "0". Round your answers to the nearest cent.

	Account	Debit	Credit
Payment of wages	Wages Expense
	FICA Taxes Payable-OASDI
	FICA Taxes Payable-HI
	Employees FIT Payable
	SUTA Taxes Payable
	Cash
Payroll taxes	Payroll Taxes
	FICA Taxes Payable-OASDI
	FICA Taxes Payable-HI
	FUTA Taxes Payable
	SUTA Taxes Payable