The following information pertains to the payroll of Fanelli Fashion Company on June 3:Total wages earned by employees are 2,910. The state employment insurance contribution rate is 3.75%. The entire amount of wages is taxable under FICA, FUTA and SUTA. The amount withheld from the employees wages for federal income taxes is 491, for state income taxes is 49.10, and for group ins is 87.10. Journalize the payment of wages, and record the payroll taxes on June 3.