4. Len Wilson is a general manager of Countrywide Salons. Wilson earns a $14,200 monthly salary (paid semi-monthly). On January 15 (first pay period of the year), Len received his $7,100 semi-monthly pay. Wilson's federal income tax withheld is $710 per pay period. State income tax withheld is $60 per pay period. Wilson authorizes payroll deductions for Charity Fund of $140 per pay period and deductions for life insurance of $25 per pay period. For payroll calculations, use the following tax rates. Employee: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all wages Employer: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all wages; FUTA: 0.6% on first $7,000 earned; SUTA 5.4% on first $7,000 earned a. Make the journal entry to record Countrywide's expense for Wilson's January 15 pay period only (one pay period and not the entire year), his payroll deductions and net pay (paid cash). b. Make the journal entry to record the accrual of Countrywide's payroll tax expense for Wilson's January 15 pay period earnings. 4. Len Wilson is a general manager of Countrywide Salons. Wilson earns a $14,200 monthly salary (paid semi-monthly). On January 15 (first pay period of the year), Len received his $7,100 semi-monthly pay. Wilson's federal income tax withheld is $710 per pay period. State income tax withheld is $60 per pay period. Wilson authorizes payroll deductions for Charity Fund of $140 per pay period and deductions for life insurance of $25 per pay period. For payroll calculations, use the following tax rates. Employee: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all wages Employer: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all wages; FUTA: 0.6% on first $7,000 earned; SUTA 5.4% on first $7,000 earned a. Make the journal entry to record Countrywide's expense for Wilson's January 15 pay period only (one pay period and not the entire year), his payroll deductions and net pay (paid cash). b. Make the journal entry to record the accrual of Countrywide's payroll tax expense for Wilson's January 15 pay period earnings