Borke and Clarke are each married and they claim $1$ and $2$ withholding allowances, respectively. The $7\mathrm{.}65\%$ FICA tax rate consists of

the Social Security tax rate of $6\mathrm{.}2\%$ on salaries and wages up to $$128,400$ and the Medicare tax rate of $1\mathrm{.}45\%$ on all salaries and wages.

State income taxes are $4\%.$

$($a$)$

Prepare a payroll register for the hypothetical weekly payroll. Use the tax withholding table in Illustration $13\mathrm{.}8$ in the text for

federal income tax withholdings. Since both employees have exceeded the $$7,000$ threshold for unemployment, no additional

unemployment taxes are to be accrued or paid. $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$