The employees of Portonegra Company earn wages of $15,600 for the two weeks ending April 19. FIT taxes of $424 were withheld. The entire amount of wages is subject to the FICA taxes, but only $10,800 is taxable under the federal and state unemployment compensation laws. The state contribution rate of the employer is 3.9%. All employees are subject to state unemployment contributions of 0.5% on the April 19 taxable wages of $10,800, and the employees' contributions 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 and the employees are recorded in one account, SUTA Taxes Payable.