Toren Inc. employs one person to run its solar management company. The employee's gross income for the month of May is $6,000. Payroll for the month of May is as follows: FICA Social Security tax rate at 6.2%, FICA Medicare tax rate at 1.45%, federal income tax of $410, state income tax of $80, health-care insurance premium of $250, and union dues of $50. The employee is responsible for covering 30% of his or her health Insurance premium. Toren Inc. have the following additional information: May is the first pay period for this employee. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,100 paid to the employee. FICA Social Security and FICA Medicare match employee deductions. The employer is responsible for 70% of the health insurance premium. A. Record the employer payroll for the month of May, dated May 31, 2017. If an amount box does not require an entry, leave it blank. May 31 Employer Payroll Taxes Expense FICA Social Security Tax Payable FICA Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable To recognize employer payroll for May May 31 Benefits Expense Health Insurance Payable To record employer-paid benefits for May. 819 372 87 36 324 175 175 B. Record the payment in cash of all employer liabilities only on June 1. Round your answers to the nearest whole dollar. If an amount box does not require an entry, leave it blank. June 1 Salaries Expense FICA Medicare Tax Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Federal Income Tax Payable State Income Tax Payable FICA Social Security Tax Payable To recognize payment of accrued tax liabilities June 1 Union Dues Payable Cash 6,000 87 36 324 410. 80 To recognize payment of accrued employee union liabilities June 1 Salaries Expense Health Insurance Payable To record payment of accrued employee benefit liabilities 372 50 50 175 175