9. (10 points) An employee receives an hourly rate of $40, with time and a half for all hours worked in excess of 40 during the week. Payroll data for the first week of January are as follows: hours worked, 48; federal income tax withheld, $950; social security tax rate, 6.2%; Medicare tax rate, 1.45%; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, 0.6% on the first $7,000. Journalize the necessary entries related to payroll: (a) This is the first payroll of the year and the employee has no cumulative earnings for the year to date