Toren Inc. employs one person to run its solar management company. The employees gross income for the month of May is $7,200. 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 $450, state income tax of $95, health-care insurance premium of $210, and union dues of $60. The employee is responsible for covering 30% of his or her health insurance premium.

A. Record the journal entry to recognize employee payroll for the month of May, dated May 31, 2017. Round your answers to the nearest whole dollar. If an amount box does not require an entry, leave it blank.

b. Record remittance of the employee's salary with cash on June 1. Round your answers to the nearest whole dollar. If an amount box does not require an entry, leave it blank.