4. Three Mules, Inc., is preparing its payroll entries for the last two week period for November 30th, 2018. The company's four employees are Harry, Joseph, Benito and Winston. The company is subject to a 5.4% state unemployment tax (SUTA) rate and a 0.6% FUTA rate. The FICA tax rate is 6.2% for employees and for employers and medicare of 1.45%. The gross pay for each employee, their gross pay till this period, along with their state and federal withholding amounts are as follows: Name Harry Gross pay current Pay to date 11-16 FWT current SWT current $5,000. 125,000 800 280 $3,400. 68,000 380 123 Joseph Benito 28,200 $ 2,350. 228 45 Winston $ 1,450. 3,200 93 11 Prepare the summary journal entries for the recording of the payroll expense and related payroll tax expenses