All employees are paid on a weekly basis and according to their W-4 are all married and do not request any additional withholding (Use the tables that start on page 13 of the Pub 15-T that is posted under the Chapter 12 Module). Each employee has requested that 5% of their pay is withheld for the retirement plan. The employees with an hourly rate are the Sales reps and those earning a salary are the Office staff. The merit rating for SUTA is 4.8%. Prepare the necessary journal entries. Name YTD Hours Rate Salary Reg Earnings OT Total Earnings Earnings 2 Abbott 5,000.00 45 $32.00 B Adams 72,000.00 1,800 Cross 77,800.00 36 $40.00 Johnson 78,400.00 35 $35.00 Jones 101,680.00 41 $40.00 May 159,500.00 43 43 B Peters 80,000.00 $40.00 9 Smith 125,120.00 46 $38.00 Tell 104,160.00 42 $41.00 Totals 1,500