For the biweekly pay period ending on April 10 at Eva€™s Pet Store, the following partial payroll summary was 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 to figure the amount of income tax withheld.
2. Prepare a journal entry to record the payroll tax expense for Eva€™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 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 Marita Apple Edge Mike Johnson Nat Lane Derek Poole Dan Tarantino OASDI Medicare Federal Income Tax S-1 S-0 S-2 S-0 S-2 $1,058 912 1,000 1,266 1,580