a) Prepare the New Pharmacy payroll record with the following columns: employee name, number of hours worked, hourly wage, weekly gross wage, social security discount, Medicare discount, amount of state taxes and retirement savings. b) Calculate the gross salary of each employee. c) Calculate the amount of Social Security and Medicare withholding. d) Calculate the net pay of each employee. d) Make the entry to register the payroll.

The New Pharmacy pays for overtime hours and a half. It does not pay overtime to employees who are paid by salary. The company has 10 employees and the information on the hours worked is as follows:

Nombre del Horas trabajadas Salario por hora |Salario semanal |Pago de retiro Pago de union empleado Juan del Pueblo 44 $8.50 $21.93 $15 Ramonita Gerencial, no 42 11.50 37.12 Ramirez paga cuota. Brenda Montalvo Gerencial, no 52 $1,100 88.00 paga cuota. Camilo Monge 40 7.25 23.02 15 Jorge Emmanueli 49 25.00 92.00 15 Mariel Estrada 60 10.00 48.00 15 Emanuel Reyes 40 8.00 25.60 15 Ernesto Ramirez 45 8.25 26.40 15 Daniela Morales 38 10.75 32.68 15 Angel Gerencial, no 43 860 68.80 Carrasquillo paga cuota