The employees of Pelter Company earn wages of 12,000 for the two weeks ending April 20. FIT taxes of 260 were withheld. The entire amount of wages is subject to the the FICA taxes, but only 9,800 is taxable under the federal and state unemployment is 2,9%. All employees are subject to satate unemployment contributions of 0.5% on the April 20 taxable wages of 9,800 and the employees' comtributions are to be deducted by the employer. Journalize the payment of the wages and record the payroll taxes, assuming that the contributions of the employer ansd the employees are recorded in one account, SUTA taxes Payable.