The following information pertains to the payrolls of COYOTE Company for November 2019:

Employees Wage earned Wage earned Federal Income State/local

By 10/31/2019 in November 2019 Tax Income Taxes

Jane $115,000 $20,000 $1,500 $650

Tom 70,000 10,000 500 250

Bill 6,000 1,500 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 $120,000/person, year, while the taxable income limit of SUTA and FUTA is $7,000/ person, year.

Social security tax 6.2% on certain taxable income

Medicare Tax 1.45%

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