City Company had the following partially completed payroll register (Click the icon to view the partial payroll register.) (Click the icon to view payroll tax rate information.) Read the requirements Requirement 1. Complete the payroll register. Round to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg, =Beginning: Cum Cumulative: Eam. - Earnings: Exp. - Expense; Med. - Medicare; Ins. Insurance: With = Withholdings: Chk = Check.) Earnings Withholdings Salaries and Chk Wages OASDI Exp Beg. Current Ending Cum. Period Cum. Earn. Earn. Earn. $82,000 $ 3.700 111,200 8,000 60,000 2,300 63,000 4,700 0 4.500 $ 316,200 $ 23,200 803 804 805 1. Complete the payroll register. Round to two decimals. 2. Journalize City Company's salaries and wages expense accrual for the current pay period. 3. Journalize City Company's expenses for employer payroll taxes for the current pay period. 4. Journalize the payment to employees. 5. Journalize the payment for withholdings and employer payroll taxes. For all payroll calculations, use the following tax rates and round amounts to the nearest cent: Employee: Employer: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000. OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% on all earnings; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned