Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6%. Prepare a payroll register for the weekly payroll. No employee has reached the Social Security limit of $132,900 or the FUTA/SUTA limit of $7,000. (Round answers to 2 decimal places, e.g. 15.25.) (b) Date Account Titles and Explanation Mar. 15 Debit Credit Credit (To record payroll) Mar. 15 (To record accrual of payroll taxes.) (c) Journalize the payment of the payroll on March 16, 2022. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 16 Debit Credit Credit (d). Date Account Titles and Explanation Mar. 31 Debit Credit