Kip Bowman is owner and sole employee of KB Corporation.
He pays himself a salary of $1,500 each week.
Additional tax information includes:
FICA tax—OASDI.. . 4.2% on first $110,100 (6.2%—employer)
FICA tax—HI.. . 1.45% on total pay
Federal income tax.. . $232.00 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.. . $100 per pay
Health insurance premium.. . $95 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
$31,500).

We are not here to do your homework.
If you show what you did yourself, we could comment on it.

I need help making it into a journal. I am confused as to what to do or how to do it.

That kind of formatting advice is hard to give, and is really an ACCOUNTING (vice a tax) question.

Note that, for 2013, the employee Social Security deduction is also 6.2%.

First you have to compute all the deductions.

You will need to do a journal entry for the pay of $1,500 so your debits and credits should equal $1,500 for the pay and the employee deductions, also you will have to do another journal entry to record employer deductions.