Complete the payroll register. Round to two decimals.

Journalize River Company's salaries and wages expense accrual for the current pay period.

Journalize River Company's expenses for employer payroll taxes for the current pay period.

Journalize the payment to employees.

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: $6\mathrm{.}2\%$ on first $$132,900$ earned; Medicare: $1\mathrm{.}45\%$ up to $$200,000,2\mathrm{.}35\%$ on earnings above $$200,000.$

Employer: $,$ OASDI: $6\mathrm{.}2\%$ on first $$132,900$ earned; Medicare: $1\mathrm{.}45\%$; FUTA: $0\mathrm{.}6\%$ on first $$7,000$ earned; SUTA: $5\mathrm{.}4\%$ on first $$7,000$ earned.

$\backslash$table$[[$Earnings$,$Withholdings,$\backslash$table$[[$Net$],[$Pay$]],\backslash$table$[[$Check$],[$No$.]],\backslash$table$[[$Salaries$],[$and$],[$Wages$],[$Expense$]]],[\{$

$\backslash$table$[[$Beginning$],[$Cumulative$],[$Earnings$]]\},\backslash$table$[[$Current$],[$Period$],[$Earnings$]],\backslash$table$[[$Ending$],[$Cumulative$],[$Earnings$]],\{$

$\backslash$table$[[$Income$],[$Tax$]]\},\backslash$table$[[$Health$],[$Insurance$]],\backslash$table$[[$United$],[$Way$]],\backslash$table$[[$Total$],[$Withholdings$]]],[],[],[],[$$$,82,000$$$,3,800,,,,$$$,1,216,76$$$,25,,,801,],[,131,000,6,000,,,,,600,120,45,,,802,],[,60,000,3,700,,,,,1,184,74,0,,,803,],[,63,000,4,300,,,,,430,86,10,,,804,],[,0,6,000,,,,,600,120,0,,,805,],[$$$,336,000$$$,$$$23,800,,,,$$$,4,030,476$$$,80,,,,]]$