11-5 Marissa's Sushi has the following data for the weekly payroll ending January 31: Federal Hours Hourly Income Tax Health Employee M T W T S Rate Withholding Insurance M. Hindi 10 $11 $34 $10 E. Benson O N W D0 00 WD 13 37 15 K. Estes 10 14 58 15 Employees are paid 11/2 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 8 percent on the first $87,900 of gross earnings. Marissa's Sushi is sub- ject to 5.4 percent state unemployment taxes on the first $9,800 and 0.8 percent federal unem- ployment taxes on the first $7,000 of gross earnings. Instructions (a) Prepare the payroll register for the weekly payroll. (b) Prepare the journal entries to record the payroll and Marissa's payroll tax expense