The following information pertains to a weekly payroll of Texera Tile Company:

a. The total wages earned by employees are $17,250. b. The state unemployment insurance contribution rate is 3.5%. 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 $1,910; for state income taxes, $372.50; and for group insurance, $196.00.

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.

	Account	Debit	Credit
Payment of wages	CashPayroll TaxesSUTA Taxes ExpenseSUTA Taxes PayableWages ExpenseWages Expense	fill in the blank 5cec3a067fdb049_2	fill in the blank 5cec3a067fdb049_3
	FICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages ExpenseFICA Taxes Payable-OASDI	fill in the blank 5cec3a067fdb049_5	fill in the blank 5cec3a067fdb049_6
	FICA Taxes Payable-HIPayroll TaxesSUTA Taxes ExpenseSUTA Taxes PayableWages ExpenseFICA Taxes Payable-HI	fill in the blank 5cec3a067fdb049_8	fill in the blank 5cec3a067fdb049_9
	Employees FIT PayableFUTA Taxes ExpenseFUTA Taxes PayablePayroll TaxesWages ExpenseEmployees FIT Payable	fill in the blank 5cec3a067fdb049_11	fill in the blank 5cec3a067fdb049_12
	Employees SIT PayablePayroll TaxesSUTA Taxes ExpenseSUTA Taxes PayableWages ExpenseEmployees SIT Payable	fill in the blank 5cec3a067fdb049_14	fill in the blank 5cec3a067fdb049_15
	Group Insurance Premiums CollectedFUTA Taxes ExpenseFUTA Taxes PayablePayroll TaxesWages ExpenseGroup Insurance Premiums Collected	fill in the blank 5cec3a067fdb049_17	fill in the blank 5cec3a067fdb049_18
	Accounts PayableCashPayroll TaxesSUTA Taxes PayableWages ExpenseCash	fill in the blank 5cec3a067fdb049_20	fill in the blank 5cec3a067fdb049_21
Payroll taxes	CashFUTA Taxes ExpenseFUTA Taxes PayablePayroll TaxesWages ExpensePayroll Taxes	fill in the blank 5cec3a067fdb049_23	fill in the blank 5cec3a067fdb049_24
	CashFICA Taxes Expense-OASDIFICA Taxes Payable-OASDIPayroll TaxesWages ExpenseFICA Taxes Payable-OASDI	fill in the blank 5cec3a067fdb049_26	fill in the blank 5cec3a067fdb049_27
	CashFICA Taxes Expense-HIFICA Taxes Payable-HIPayroll TaxesWages ExpenseFICA Taxes Payable-HI	fill in the blank 5cec3a067fdb049_29	fill in the blank 5cec3a067fdb049_30
	CashFUTA Taxes ExpenseFUTA Taxes PayablePayroll TaxesWages ExpenseFUTA Taxes Payable	fill in the blank 5cec3a067fdb049_32	fill in the blank 5cec3a067fdb049_33
	CashPayroll TaxesSUTA Taxes ExpenseSUTA Taxes PayableWages ExpenseSUTA Taxes Payable	fill in the blank 5cec3a067fdb049_35	fill in the blank 5cec3a067fdb049_36