(a) Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.)

The following is a payroll sheet for Sweet Imports for the month of September 2025. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $142,800. In addition, 1.45% is charged both &mployer and employee for an employee's wages in excess of $142,800 per employee. (a) Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Unemployment Tax Name B. D. Williams D. Raye K. Baker F. Lopez A. Daniels B. Kingston Total Earnings to Aug. 31 Income Tax Withholding FICA $6,700 6,500 7,800 13,900 130,900 135,700 September Earnings $900 800 1,000 1,700 13,400 16,900 State Federal Make the necessary entry to record the payment of the payroll. (If no entry is required, select "No Entry" for the account titles and enterOfor the amounts, Credit account titles are automatically indented when amount is entered. Do not indent manually. Listalldebitentries before credit entries. Round answers to 2 decimal places, e.g. 15.26.)