For the biweekly pay period ending on April 10 at Clark€™s Pet Store, the following partial payroll summary is taken from the individual employee earnings records. Use it to do the following:
1. Complete the table. Use the federal income tax withholding table in Figure 7.2 to figure the amount of income tax withheld.
2. Prepare a journal entry to record the payroll tax expense for Clark€™s.
Please show the calculations for FICA taxes.

Assume that the FICA tax rate for OASDI is 6.2% up to $106,800 in earnings (no one has earned this much as of April 10), and Medicare is 1.45% on all earnings. The state unemployment tax rate is 5.1% on the first $7,000 of earnings, and the federal unemployment tax rate is 0.8% of the first $7,000 of earnings. (Only Dan Tarantino earned more than $7,000 as of April 10.) In cases where the amount of FICA tax calculates to one-half cent, round up to the nextcent.

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FICA Allowance and Employee Marital Status ross OASDI Medicare Federal Income Tax Bill Apple Homer Gomez William New John Taft Dan Tarantino S-1 S-0 S-2 S-0 S-2 1,042 902 1,012 1,278 1,580