46 13.00 Prepare payroll register and payroll entries. P11.3 (LO 3), AP Mann Hardware has four employees who are paid on an hourly basis plus time-and-a- half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2022, are presented below. Federal Hours Hourly Income Tax United Employee Worked Rate Withholdings Fund Ben Abel 40 $15.00 $ 59.00 $5.00 Rita Hager 42 16.00 64.00 5.00 Jack Never 44 13.00 60.00 8.00 Sue Perez 61.00 5.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6%. Instructions a. Prepare a payroll register for the weekly payroll. No employee has reached the Social Security limit of $132,900 or the FUTA/SUTA limit of $7,000. (Round to the nearest cent.) a. Net pay $1,987.30 b. Journalize the payroll on March 15, 2022, and the accrual of employer payroll taxes. b. Payroll tax expense $344.39 c. Journalize the payment of the payroll on March 16, 2022. d. Journalize the deposit in a Federal Reserve bank on March 31, 2022, of the FICA and federal income taxes payable to the government. d. Cash paid $630.02