7 Arume that the payroll records of Adgas Oil Company provided the following information for the weekly payroll that ended September 30, 2016. Year-to-Date estion Hourly Earnings Through Employee Hours Worked Pay Rate Week Pension fund Union Dues Previous King 44 $50 $400 $20 Binion 46 20 100 10 N.Cole 40 40 150 5 C. Henn 42 30 250 15 Additional information: All employees are paid overtime at time and a half for hours worked in excess of 40 per week. The tax rate is 10% of each employee's annual earnings. Instructions (a) Prepare the payroll register for the pay period. (b) Prepare general journal entries to record the payroll and payroll taxes