The following information pertains to the payroll of Fanelli Fashion Company on June 7:
a. The total wages earned by employees are $2,910.
b. The state unemployment insurance contribution rate is 3.75%.
c. The entire amount of wages is taxable under FICA, FUTA, and SUTA.
d. The amount withheld from the employee's wages for federal income taxes is $491; for state income taxes, $49.10; and for group insurance, $87.10. Journalize the payment of wages, and record the payroll taxes on June7