Employees of Pelton company earned wages of $17,100 for two weeks ending April 12th. Fit taxes of $510 was withheld, entire mount wages is subject to the FICA taxes, but only $14,200 is taxable under...

Employees of Pelton company earned wages of $17,100 for two weeks ending April 12th. Fit taxes of $510 was withheld, entire mount wages is subject to the FICA taxes, but only $14,200 is taxable under the federal state unemployment compensation laws. The state contribution rate of the employer is 2.9%. All employees are subject to State unemployment contribution of 0.5% on the April 12th taxable wages of $14,200 and the employees contributions are to be deducted by the employer. Journalize the payment of wages, and record the payroll taxes, assuming that the contribution of the employer and employees are recorded in one account, Suta taxes payable.