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. 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.