2. Assume that a payroll register contains the following columnar totals for the pay period ended January 7, 20X1: Cumulative yearly carnings Gross earnings this period... prior to current pay periodS 0- 3,000 . Deductions: Federal income tax . . . Medical insurance. Union dues 380 210 165 6.2% 1.45% Prepare general journal entries to (a.) record the payroll and (b.) record the payment the payroll