Hernandez Builders gross payroll for June

Hernandez Builders has a gross payroll for June amounting to $400,000. The following amounts have been withheld:
Federal income tax ……………………..$70,000
State income tax ……………………….. 30,000
Social Security …………………………. 9,000
Medicare ……………………………….. 3,000
Charitable contributions ……………….. 1% of gross pay
Union dues …………………………….. 2% of gross pay
Also, the unemployment tax rate is 3 percent, and applies to all but $50,000 of the gross payroll.

Required:
1. What is the amount of net pay recorded by Hernandez?
2. Make the journal entry to record the payroll.