22.) Paloma Co. has four employees working in Florida. FICA Social Security taxes are 6.2% of the first $118,500 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. Also, for the first $7,000 paid to each employee, the company's FUTA taxes are 0.6% and SUTA taxes are 2.15%. The company is preparing its payroll calculations for the week ended August 31 to be paid on September 5 . Payroll records show the following information for the company's four employees. Other Information: In addition to gross pay, the company must pay two-thirds of the $60 per employee weekly health insurance; each employee pays the remaining one-third. The company also contributes an extra 8% of each employee's gross pay (at no cost to employees) to a pension fund. The company debits Employee Health Insurance Expense and credits Employee Health Insurance Payable for its share of the weekly health insurance cost, and it debits Pension Expense and credits Pension Payable for its contributions to its employees' pensions. All payroll deductions and payroll tax liabilities were remitted to the appropriate party on September 15. Required (round all amounts to the nearest cent): a.) Journalize the payroll on August 31 b.) Journalize the accrual of employer payroll taxes, health insurance, and pensions c.) Journalize the payment of the payroll on September 5 d.) Journalize the payment of all payroll deductions and payroll tax liabilities on September 15