P11-6A Assume that the payroll records of a district sales office of Spalding Sporting Goods provided the following information for the weekly pay period ended December 21, 20X3.

Hours Hourly Earnings Employee Worked Rate Federal Income Tax Earnings Union United Way Dues Contributions Through Previous Week Larry Fisher 42 $28 $278 $6 $35 $77,474 Felicia Jones 47 8 87 4 4 23,154 Sara Opper 40 64 4 4,880 Brian Tate. 41 22 188 6 8 74,600 Fisher and Tate are salesmen. Jones and Opper work in the office. All employees are paid time and a half for hours worked in excess of 40 per week. Round all amounts to the nearest dollar. Show your computations. Explanations are not required for journal entries. Required 1. Enter the appropriate information in a payroll record similar to Exhibit 11-7. page 442. In addition to the deductions listed, the employer also takes out FICA tax: 8% of the first $75,000 of each employee's annual earnings. 2. Record the payroll information in the general journal. 3. Assume that the first payroll check is number 319, paid to Larry Fisher. Record the check numbers in the payroll record. Also, prepare the general journal entry to record payment of net pay to the employees 4. The employer's payroll taxes include FICA tax of 8% of the first $75,000 of each employee's earnings. The employer also pays unemployment taxes of 6.2% (5.4% for the state and 0.8% for the federal government on the first $7,000 of each employee's annual earnings). Record the employer's payroll taxes in the general journal.