Vulera, Inc., has a semimontly payroll of $67,000 on September 15. 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 wages and record the payroll taxes on September 15.

b. Assume that the employes of Vulera, Inc., must also pay state contribtuions (disability insurance) of 1% on the taxable payroll of $62,100 and that the employees' contributions are to be deducted by the empoyer. Journalize the September 15 pyament of wages, assumign that the state contribtuiosn of the employees are kept in a seperate account.