You gathered the following data from time cards and individual employee earnings records. Your tasks are as follows:
1. On December 5, 201X, prepare a payroll register for this biweekly payroll.
2. Calculate the employer taxes of FICA OASDI, FICA Medicare, FUTA, and SUTA.
3. Journalize the Payroll Register and the Employer’s tax liability.

Assume the following:
1. FICA OASDI is 6.2% on $117,000; FICA Medicare is 1.45% on all earnings.
2. Federal income tax is calculated from Figure 7.2.
3. State income tax is 7% of gross pay.
4. Union dues are $17 biweekly.
5. The SUTA rate is 5.0% and the FUTA rate is 0.6% on earnings up to $7,000