The following information applies to the questions displayed below.$]$

Certain transactions and procedures relating to federal and state unemployment taxes follow for Robin$$s Nest LLC$,$ a retail store owned by Robin Roberts. The firm$$s address is $2007$ Lovely Lane, Dallas, TX $75268-0967.$ The firm$$s phone number is $972-456-1200.$The employer$$s federal and state identification numbers are $75-9462315$ and $37-9462315,$ respectively. Carry out the procedures as instructed in each of the following steps.

Name of Employee Total Earnings

Suzi Roma $ $5,710$

Jo Guyton $3,675$

Gloria Bermudez $3,998$

Anna Scott $5,170$

Anita Thomas $3,900$

Terri Wong $2,810$

Total $ $25,263$

Required:

Compute the state unemployment insurance tax owed on the employees$$ wages for the quarter ended March $31,20$X$1.$ This information will be shown on the employer$$s quarterly report to the state agency that collects SUTA tax. The employer has recorded the tax on each payroll date. Although the state charges a $5\mathrm{.}4$ percent unemployment tax rate, Robin's Nest LLC$$s rate is only $1\mathrm{.}7$ percent because of its experience rating. The employee earnings for the first quarter are shown above. All earnings are subject to SUTA tax.

On April $30,20$X$1,$ the firm issued a check to the state employment commission for the amount computed above. In general journal form, record the issuance of the check.