The journal entry to record the payroll from Figure 6.1 , on pages 62 and 63, would be: The journal entry to record the payroll tax entry from Figure 6.1 on pages 62 and 63 would be (assume a SUTA tax rate of 3.0% ): Vulcra, Inc., has a semimonthly payroll of $67,000 on September 15,20. The total payroll is taxable under FICA Taxes-HI; $63,850 is taxable under FICA Taxes-OASDI; and $10,300 is taxable under FUTA and SUTA. The state contribution rate for the company is 4.1%. The amount withheld for federal income taxes is $9,911. The amount withheld for state income taxes is $1,410. a. Journalize the payment of the wages, and record the payroll taxes on September 15. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent