Company had the following partially completed payroll register:

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(Click the icon to view the partial payroll register.)

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(Click the icon to view payroll tax rate information.)Read the requirements

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Requirement 1. Complete the payroll register. Round to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg. = Beginning; Cum. = Cumulative; Earn. = Earnings; Exp. = Expense; Med. = Medicare; Ins. = Insurance; With. = Withholdings; Chk = Check.)

Earnings			Withholdings
											Salaries
Beg.	Current	Ending									and
Cum.	Period	Cum.			Income	Health	United	Total	Net	Chk	Wages
Earn.	Earn.	Earn.	OASDI	Med.	Tax	Ins.	Way	With.	Pay	No.	Exp.
$79,000	$4,200				$1,680	$84	$5			801
126,000	7,200				1,800	144	40			802
56,000	3,900				1,560	78	0			803
61,500	4,700				1,175	94	20			804
0	1,000				250	20	0			805
$322,500	$21,000				$6,465	$420	$65

Earnings			Withholdings
											Salaries
Beginning	Current	Ending									and
Cumulative	Period	Cumulative			Income	Health	United	Total	Net	Check	Wages
Earnings	Earnings	Earnings	OASDI	Medicare	Tax	Insurance	Way	Withholdings	Pay	No.	Expense
$79,000	$4,200				$1,680	$84	$5			801
126,000	7,200				1,800	144	40			802
56,000	3,900				1,560	78	0			803
61,500	4,700				1,175	94	20			804
0	1,000				250	20	0			805
$322,500	$21,000				$6,465	$420	$65

1.	Complete the payroll register. Round to two decimals.
2.	Journalize Stream Company's salaries and wages expense accrual for the current pay period.
3.	Journalize Stream 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:	OASDI: 6.2% on first $132,900 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000.
Employer:	OASDI: 6.2% on first $132,900 earned; Medicare: 1.45%; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned.