The following information pertains to the payroll Texera Tile Company on June5: A. The total wages earned by employees are $17,210. 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' wags for federal income taxes is $1890; for state income taxes, $369.40; and for group insurance, $193.00. Journalize the payment of wages, and record the payroll taxes on June 5.