2. Carmen Flores' weekly gross earnings for the week ending Dec. 27, 2018 were $3,500, and her federal income tax withholding was $525, retirement contribution $75 in this payroll. Federal unemployment tax is $80; state unemployment tax is $120. Assuming the social security rate is 6% and Medicare is 1.5% of all earnings. (18 points) Question a: What is Flores' net pay? Round your answer to two decimal places. (8 points, calculation procedure counts 6 points, filling the blank counts 2 points) Net Pay = Question b: Please record the companys journal entry to record Carmen Flores earning on Dec 27. (Note: this payroll was not paid to employee on Dec 27, 2018) (5 points) Date Account Name Debit Credit Question c: Please record the companys journal entry to record Carmen Flores payroll tax on Dec 27. (5 points) Date Account Name Debit Credit