(10 points) 13. The payroll register of Kent Software Consulting contains the following columnar totals for the pay period ended December 7, 20X2. Assume that the FICA-OASDI taxable base is S87,000. Also assume that the firm's two employees had cumulative yearly earnings of $87,300 and $91,000 up to the current pay period. Gross earnings this period... Deductions: Federal income tax Medical insurance Savings bonds . FICA OASDI tax FICA-HI tax $3,000 365 210 190 6.2% 1.45% ... Prepare general journal entries to: a. Record the payroll. b. Record the payment of the payroll