Jim Jones is owner and sole employee of sanders Company. He pays himself a salary of 1,500 each week.


Additional tax information includes:
FICA tax OASDI 6.2% on first 93,000
FICA tax HI 1.45% on total pay
Federal income tax 232.00 per year
state income tax 22% of the federal income tax withholding
federal unemployment tax 0.8% on first 7,000
state unemployment tax 0.05% on first 14,000


Addition payroll deductions include:
401 (K) plan 3%
Child support garnishment$100 per pay
Health insurance premium 95.00 per day


Record the payroll entry and payroll tax entry for the pay of the week ended June 4 (his year to year pay is 31,5000).