Arcade Mania has the following payroll information for the week ending November 21: Hours Worked Pay Rate Earnings at End of Previous Week Filing Status Number of Withholdings Name Biggs, AI 40 $11.65 $21,536.00 Single 2 Cool, Ray 40 $11.50 $21,988.00 Single 1 Dell Don 40 $11.95 $21,160.00 Married 2 Evans, Pedro 49 $34.00 $137,280.00 Married 4 Frey, Belle 22 $10.50 $6,096.00 Married 2 Grayson, Nick 40 $11.00 $21,040.00 Married 1 Roberts, John 45 $14.25 $25,690.00 Single 0 Wayne, David 18 $10.75 $6,855.00 Married 2 Employees are paid weekly and paid time-and-a-half for work in excess of forty hours per week. All employees submitted Form W-4 in 2019 or earlier. Taxable earnings for Social Security are based on the first $137,700. Taxable earnings for Medicare are based on all earnings. Taxable earnings for federal and state unemployment are based on the first $7,000. State unemployment tax rate is 5.4% and federal unemployment tax rate is .6%. Instructions 1. Complete the payroll register, page 37. The Social Security tax rate is 6.2% for employees and employers and the Medicare tax rate is 1.45%. 2. Prepare a journal entry to record the payroll as of November 21. 1 Page 37 2 Payroll Register For Week Ended November 21, 2019 3 4 Deductions 5 Beginning Cumulative Earnings Total Payments Net Ending Cumulative Earnings Total Taxable Earnings Social Security Medicare Fed. Inc. Soc. Sec. Medicare State Inc. Wages Expense 6 Name Hours Earnings Unemploy. Tax Tax Tax Tax Total Amount Ck. No. 7 1 Biggs, AI 40 $ 21,536.00 18.64 714 8 2 Cool, Ray 40 $ 21,988.00 18.40 715 9 3 Dell, Don 40 $ 21,160.00 19.12 716 10 4 Evans, Pedro 49 $ 137,280.00 72.76 717 11 5 Frey, Belle 22 $ 6,096.00 9.24 718 12 6 Grayson, Nick 40 $ 21,040.00 17.60 719 13 7 Roberts, John 45 $ 25,690.00 25.65 720 14 8 Wayne, David 18 $ 6,855.00 7.74 721 15 $ 261,645.00 189.15 16