Carmen Santos is owner and sole employee of CS Corporation.

He pays himself a salary of $2,400 this week.

Additional tax information includes:

FICA tax—OASDI. . . . . . . . . . . . . . . . . . . . . . . . . 4.2% on first $110,100 (employer—6.2%)

FICA tax—HI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.45% on total pay

Federal income tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $532.00 per pay

State income tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22% of the federal income tax withholding

Federal unemployment tax . . . . . . . . . . . . . . . . . . . . . . . . 0.6% on first $7,000

State unemployment tax . . . . . . . . . . . . . . . . . . . . . . . . . . 0.05% on first $14,000

Additional payroll deductions include:

401(k) plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3% per pay

Child support garnishment . . . . . . . . . . . . . . . . . . . . . . . . $125 per pay

Health insurance premium. . . . . . . . . . . . . . . . . . . . . . . . . $110 per pay

Record the payroll entry and payroll tax entry for the pay of the week ended June 7 (his year-to-date pay is$51,500).

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JOURNAL POST AEF DATE DESCAIPTION DEBIT CREDT