Additional information: All employees are paid overtime at time and a half for hours worked in excess of 40 per week. The FICA tax rate is 155% for the first $111000 of each employee's annual earnings. The employer pays unemployment taxes of 6.2% {5.4% for state and .396 for federal) on the rst $1000 of each employee's annual earnings. Instructions (a) Prepare the payroll register for the pay period. [b] Prepare general journal entries to record the payroll and payroll taxes