P11-6B Assume that payroll records of a district sales office of Audi Motor Systems provided the following information for the weekly pay period ended December 26, 20X3: Weekly Employee Hours Worked Earnings Rate Federal Income Tax Earnings Health Insurance United Way Contributions Through Previous Week Clay Cooper. 43 $ 400 $ 74 $ 9 $ 7 $17,060 Tim LeManh 46 480 90 5. 5 22,365 Lena Marx. 47 1,200 319 16 Karen York 40 240 32 4 30 2 74,247 3.413 460 CHAPTER 11 Cooper and York work in the office, and LeMann and Marx work in sales. All employees are paid time and a half for hours worked in excess of 40 per week. Required For convenience, round all amounts to the nearest dollar. Show your computations. Explanations are not required for journal entries. 1. Enter the appropriate information in a payroll record similar to Exhibit 11-7. 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 178. paid to Cooper. 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 of 8% of the first $75,000 of each employee's annual 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.