Assume that the payroll records of Klein Oil Company provided the following information for the weekly payroll ended January 31, 2017.

Employee	Hours Worked							Hourly Pay Rate	Federal Income Tax	Union Dues
Hance	44							$30	$209	$20
Dutcher	46							22	154	$20
Fetrow	40							25	87	$20
Agerter	48							30	230	$20
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 7.65% for the first $117,000 of each employee's annual earnings. The employer pays unemployment taxes of 6.2% (5.4% for state and .8% for federal) on the first $7,000 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.
	Transactions for 2022 (round all calculations to the nearest penny):
	Jan	5	Sold merchandise for cash totalling 30,000, which includes 5% sales tax.
		31	Issued a 7%, 6 month, $25,000 note to borrow from First Choice Credit Union.
	Feb	7	Performed services for customers who had made advanced payments of $5,000.
	March	15	Paid state sales taxes collected through Feb 28, $6,450.
		31	Accrued interest for 2 months of the First Choice note.
		31	Estimated warranty on products sold totaled $1,250.