8. Lee Wemer is general manager of Stoneybrook Farms. During 2014, he worked for the company all year at a salary of $8,000 per month. is federal income tax withheld was $880 per month. State income tax was $60 per month. FICA was withheld (OASDI at 6.2% and Medicare at 1.45%). Werner authorized a Charity Fund contribution of 2% of total earnings. a. Make the journal entry to record Stoneybrook's expense for Wener's total eamings for the year, his payroll deductions and net pay