The following information pertains to a weekly payroll of Fanelli Fashion Company:

a. The total wages earned by employees are $2,910.

b. The state unemployment insurance contribution rate is 3.75%.

c. The entire amount of wages is taxable under FICA, FUTA, and SUTA.

d. The amount withheld from the employees' wages for federal income taxes is $491; for state income taxes, $49.10; and for group insurance, $87.10.

Journalize the payment of wages, and record the payroll taxes for this payroll.

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

Payment of the Wages, and the Payroll Taxes Credit Debit Account 2,910 Payment of wages Wages Expense FICA Taxes Payable-OASDI FICA Taxes Payable-HI Employees FIT Payable 491 Employees SIT Payable v 49.10 Group Insurance Premiums Collected 87.10 Cash Payroll taxes Payroll Taxes FICA Taxes Payable-OASDI FICA Taxes Payable-HI FUTA Taxes Payable SUTA Taxes Payable V