Assume that the payroll records of Blue Spruce Oil Company provided the following information for the weekly payroll ended

November $30,2020.$

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 $7\mathrm{.}65\%$ for the first $$132,900$ of each employee's annual earnings and $1\mathrm{.}45\%$ on any earnings over $$132,900.$ The employer pays

unemployment taxes of $6\mathrm{.}0\%(5\mathrm{.}4\%$ for state and $.6\%$ for federal$)$ on the first $$7,000$ of each employee's annual earnings.

$($a$)$

Prepare general journal entries to record the payroll and payroll taxes. $($Credit account titles are automatically indented when amount

is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round

answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.$ List all debit entries before credit entries.$)$