The journal entry to record the payroll from Figure 6.1 , on pages 63 and 64, would be: The journal entry to record the payroll tax entry from Figure 6.1 on page 63 would be (assume a SUTA tax rate of 3,0% ): Carmen Santos is owner and sole employee of CS Corporation. He pays himself a salary of $2,400 this week: Additional tax information includes: FICA tax-OASDI 6.2% on first $147,000 FICA tax-HI 1.45% on total pay Federal income tax $532.00 per pay State income tax 22% of the federal income tax withholding Federal unemployment tax 0.6% on first $7,000 State unemployment tax 0.05% on first $14,000 Additional payroll deductions include: 401(k) plan 3% per pay Child support garnishment $125 per pay Health insurance premium $110 per pay Record the payroll entry and payroll tax entry for the pay of the week ended June 7 (his year-to-date pay is $51,500 ). If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent