Calculate and record net pay. E10-5 Dan Noll's gross earnings for the week were $1,780, his federal income tax with- (LO 1) holding was $303, and his FICA total was $136. Instructions (a) What was Noll's net pay for the week? (b) Journalize the entry for the recording of his pay in the general journal. (Note: Use Sal- aries and Wages Payable: not Cash.) (c) Record the issuing of the check for Noll's pay in the general journal