3. Assume that a payroll register contains the following column totals regarding salaries for the pay period ended January 7, 20X1: 2 S-0- 3.000 Cumulative yearly earnings prior to current pay period Gross carnings this period Deductions: Federal income tax Medical insurance Union dues FICA OASDI tax FICA-HI tax 380 210 165 6.26 1.45 Note: FICA OASDI is the same as the Social Security tax FICA HI is the same as the Medicare tax Prepare general journal entries to (a) record the payroll and (b) record the payment of the payroll. 9 pts) General Journal