County 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; 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. $ 82,000 $ 3,900 $ 1,248 $ 78 $ 45 801 130,000 840 140 40 802 7,000 2,700 52,000 864 54 0 803 65,000 3,500 420 70 35 804 0 5,000 600 100 0 805 $ 329,000 $ 22,100 $ 3,972 $ 442 $ 120 Data Table Earnings Withholdings Salaries Ending and Cumulative Income Health United Total Net Check Wages Beginning Current Cumulative Period Earnings Earnings $ 82,000 $ 3,900 Earnings OASDI Medicare Tax Insurance Way Withholdings Pay No. Expense $ 1,248 $ 78 $ 45 801 130,000 7,000 840 140 40 802 52,000 2,700 864 54 0 803 65,000 3,500 420 70 35 804 0 5,000 600 100 0 805 329,000 $ 22,100 $ 3,972 $ 442 $ 120 Print Done More Info 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. 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. Employer: Requirements 1. Complete the payroll register. Round to two decimals. 2. Journalize County Company's salaries and wages expense accrual for the current pay period. 3. Journalize County 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