The following information pertains to the payroll of Texera Tile Company on June 3: a. The total

Question:

The following information pertains to the payroll of Texera Tile Company on June 3:
a. The total wages earned by employees are $17,210.
b. The state unemployment insurance contribution rate is 3.5%.
c. The entire amount of wages is taxable under FICA, FUTA, and SUTA.
d. The amount withheld from the employees' wages for federal income taxes is $1,890; for state income taxes, $369.40; and for group insurance, $193.00.
Journalize the payment of wages, and record the payroll taxes on June 3.