Calculate Payroll K. Mello Company has three employees a consultant, a computer programmer, and an administrator. The following payroll Information is available for each employee: Consultant Computer Programmer Administrator Regular earnings rate $2,210 per week $32 per hour $40 per hour Overtime earnings rate Not applicable 2 times hourly rate 1.5 times hourly rate Federal Income tax withheld $915 $255 $500 For hourly employees, overtime is paid for hours worked in excess of 40 hours per week. For the current pay period, the computer programmer worked 53 hours and the administrator worked 61 hours. Assume further that the social security tax rate was 6%, and the Medicare tax rate was 1.5%. Determine the gross pay and the net pay for each of the three employees for the current pay period. Assume the normal working hours in a week are 40 hours. If required, round your answers to two decimal places. Consultant Computer Programmer Administrator Gross pay S Net Day Journalize Payroll Tax The payroll register of Heritage Co. indicates $4,200 of social security withheld and $1,050 of Medicare tax withheld on total salaries of $70,000 for the period. Earnings of $12,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.8% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank. Payroll Tax Expense Social Security Tax Payable Medicare Tax Payable State Unemployment Tax Payable Federal Unemploythent Tax Payable