The following information pertains to the payrolls of COYOTE Company for November 2018:

Employee, Wage earned by 10/31/2019, Wages earned in November 2018, Federal Income Tax, State/ local Income tax

Jane $105,000 $12,000 $1,500 $650

Tom 60,000 7,000 500 250

Bill 6,000 1,200 0 0

Actual state unemployment tax rate is 4%, while the federal unemployment tax rate is 1%. The taxable income limit for social security tax is $110,000/person, year, while the taxable income limit of SUTA and FUTA is $7,000/ person, year.

Instructions: Prepare the necessary journal entries for November payrolls of COYOTE Company if salaries and wages are paid in cash after withholding all payroll taxes and dues.