Stark Company has five employees. Employees paid by the hour receive a $10 per hour pay rate for the regular 40-hour work week plus one and one-half times the hourly rate for each overtime hour beyond the 40-hours per week. Hourly employees are paid every two weeks, but salaried employees are paid monthly on the last biweekly payday of each month. FICA Social Security taxes are 6.2% of the first $113,700 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee. The company has a benefits plan that includes medical insurance, life insurance, and retirement funding for employees. Under this plan, employees must contribute 5 percent of their gross income as a payroll withholding, which the company matches with double the amount. Following is the partially completed payroll register for the biweekly period ending August 31, which is the last payday of August.

Table abbreviations follow those in Exhibit 9A.3 (see page 411); and, "Ben_Plan" refers to employee (EE) or employer (ER) withholding for the benefits plan.
a. Complete this payroll register by filling in all cells for the pay period ended August 31. See Exhibit 9A.5 for guidance. (Round amounts to cents.)
b. Prepare the August 31 journal entry to record the accrued biweekly payroll and related liabilities for deductions.
c. Prepare the August 31 journal entry to record the employer's cash payment of the net payroll of part b.
d. Prepare the August 31 journal entry to record the employer's payroll taxes including the contribution to the benefits plan.
e. Prepare the August 31 journal entry to pay all liabilities (expect net payroll in part c) for this biweekly period.

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EE-Ben Plan Current Perlod Gross Pay FUTA FICA-SS_EE FICA-Med_EE SUTA FICA-SS_ER FICA-Med_ER Withholding Employee ER-Ben_Plan Net Pay Cumulative FIT Employee Pay (Excludes Pay Pay Current Perlod) SIT Gross Type Salary Hours Pay Withholding Kathleen $2,000.00 $111,900.00 $7,000.00 80.00 6,800.00 Salary Anthony 500.00 20.00 110.00 25.00 Nichole 15,000.00 Regular 80 Overtime 100.00 22.00 80 Regular Overtime Regular 6,500.00 Zoey 740.00 90.00 Gracie 5,000.00 74 Overtime 0.00 21.00 2,380.00 388.00 Totals 145,200.00