Vulcra, Inc., has a semimonthly payroll of $66,380 on September 15, 20--. The total payroll is taxable under FICA Taxes-HI; $63,590 is taxable under FICA Taxes-OASDI; and $10,130 is taxable under FUTA and SUTA. The state contribution rate for the company is 4.1%. The amount withheld for federal income taxes is $9,919. The amount withheld for state income taxes is $1,309.

Journalize the September 15 payment of wages, assuming that the state contributions of the employees are kept in a separate account. For a compound transaction, if an amount box does not require an entry, leave it blank. Round your answers to the nearest cent. Journalize the September 15 payment of wages, assuming that the state contributions of the employees are kept in a separate account. For a compound transaction, if an amount box does not require an entry, leave it blank. Round your answers to the nearest cent