74-4. You gathered the following data from time cards and individual employee earnings records. Your tasks are as follows: 1. On December 5, 201X, prepare a payroll register for this biweekly payroll. 2. Calculate the employer taxes of FICA OASDI, FICA Medicare, FUTA, and SUTA. 3. Journalize the Payroll Register and the Employer's tax liability. S50 Allowance and Marital Status S-3 Employee Avery, Joanna Garth, Natashia Martinez, Joan Seward, Peter Cumulative Earnings Biweekly Before This Payroll Salary $37,600 $1,540 48,200 2,040 64,500 2,090 4,800 880 S-1 Check No. Department 30 Production 31 Office 32 Production 33 Office S-2 S-1 Check Total Ne Assume the following: 1. FICA OASDI is 6.2% on $117,000; FICA Medicare is 1.45% on all earnings. 2. Federal income tax is calculated from Figure 7.2. 3. State income tax is 7% of gross pay. 4. Union dues are $17 biweekly. 5. The SUTA rate is 5.0% and the FUTA rate is 0.6% on earnings up to $7,000