Ramirez Company has the following data for the weekly payroll ending January 31.

Employees are paid 1½ times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $132,900 of gross earnings. Ramirez Company is subject to 5.4% state unemployment taxes and 0.6% federal unemployment taxes on the first $7,000 of gross earnings.

Instructions
a. Prepare the payroll register for the weekly payroll.
b. Prepare the journal entries to record the payroll and Ramirez's payroll tax expense.

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Employee L. Helton R. Kenseth D. Tavaras M T 8 8 9 10 3 8 8 0 00 Hours W 9 8 8 T F 8 10 00 00 00 8 S 3 2 9 0 8 606 Hourly Rate $12 14 15 Federal Income Tax Withholding $34 37 58 Health Insurance $10 25 25