[Too Short]

The employees of Pizza plaze 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 FICA taxes, but only 9,800 is taxable under the federal and state unemployment compensation laws. The state contribution rate of the employer is 2.9%. All employees are subject to state unemployment contribution of 0.5% on April 20 taxable wages of 9,800, and the employee's contributions are to be deducted bt the employer.

Juournalize the payment of wages, and record the payroll taxes, assuming that the contributions of the employer and the emplyees are recorded in one account, SUTA taxes payable.