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Waterway Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2022, are presented below. Employee Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund Ben Abel 40 $13.00 $59.00 $5.00 42 Rita Hager 16.00 500 64.00 8.00 13.00 60.00 45 Jack Never 45 62.00 Sue Perez 5.00 13.00 Abel and Hager are married. They claim and 4 withholding allowances, respectively. The following tax rates are applicable FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6% Journalize the payroll on March 15.2022. and the accrual of employer payrolls Round anwesto 2 decimal poc 15.25 Credit account titles are automatically indented when amount hentere. Do not indentally Date Account Titles and Explanation Debit Credit Mar. 15 Sabaries and Wages pente FICATE PO Federal income Pova State Income Taxes Payable United Rund Contributions Payable Sales and Wares Payable To record payroll Mar. 15 Payroll Tax Expense FICA Taxes Payable State Unemployment Taxes Payable Federal Unemployment Taxes Payable (To record accrual of payroll taxes.)