Assume that the employees are paid from the company's regular bank account (check numbers 981 and 982). Prepare the entry to record and pay the payroll in general journal form, dated September 30. If required, round amounts to the nearest cent. If an amount does not require an entry leave it blank. DATE 20-- Sept. 30 GENERAL JOURNAL PAGE DESCRIPTION POST. REF. DEBIT CREDIT Issued checks 981 and 982 for the month of September. Precision Labs has two employees. The following information was taken from its individual earnings records for the month of September. Assume that the Social Security tax is 6.2 percent and Medicare tax is 1.45 percent. All earnings are subject to Social Security and Medicare taxes. Brown Ringness Total Regular earnings $ 3,501.00 $ 2,615.00 $ 6,116.00 Overtime earnings 147.00 112.00 259.00 Total earnings $ 3,648.00 $ 2,727.00 $ 6,375.00 Federal income tax withheld $ 320.00 $ 184.00 $ 504.00 State income tax withheld 32.00 36.80 68.80 Social Security tax withheld 226.18 169.07 395.25 Medicare tax withheld 52.90 39.54 92.44 Charity withheld 37.00 100.00 137.00 Total deductions Net pay $ 668.08 $ 529.41 $ 1,197.49 $ 2,979.92 $ 2,197.59 $ 5,177.51 Assume that the employees are paid from the company's regular bank account (check numbers 981 and 982). Prepare the entry to record and pay the payroll in general journal form, dated September 30. If required, round amounts to the nearest cent. If an amount does not require an entry leave it blank