Crane Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2022, are presented below. Employee Hours Worked Hourly Rate Federal Income Tax Withholdings United Fund Ben Abel 40 $15.00 $59.00 $5.00 Rita Hager 45 16.00 64.00 5.00 Jack Never 47 13.00 60.00 8.00 Sue Perez 46 13.00 62.00 5.00 Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6%. (a) New attempt is in progress. Some of the new entries may impact the last attempt grading. Your answer is partially correct. Prepare a payroll register for the weekly payroll. No employee has reached the Social Security limit of $132,900 or the FUTA/SUTA limit of $7,000. (Round answers to 2 decimal places, e.g. 15.25.) MARRIED Persons WEEKLY Payroll Period (For Wages Paid through December 2022) If the wages are And the number of withholding allowances claimed is At least But less than 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld is 1,316 1,327 124 114 105 95 85 75 66 56 46 37 29 1,327 1,338 125 116 106 96 86 77 67 57 48 38 30 1,338 1,349 127 117 107 97 88 78 68 59 49 39 31 1,349 1,360 128 118 108 99 89 79 70 60 50 41 32 1,360 1,371 129 119 110 100 90 81 71 61 52 42 33 1,371 1,382 130 121 111 101 92 82 72 63 53 43 34 1,382 1,393 132 122 112 103 93 83 74 64 54 45 35 1,393 1,404 133 123 114 104 94 85 75 65 56 46 36 1,404 1,415 134 125 115 105 96 86 76 67 57 47 38 1,415 1,426 136 126 116 107 97 87 78 68 58 49 39 1,426 1,437 137 127 118 108 98 89 79 69 60 50 40 1,437 1,448 138 129 119 109 100 90 80 71 61 51 41 1,448 1,459 140 130 120 111 101 91 82 72 62 52 43 1,459 1,470 141 131 122 112 102 93 83 73 64 54 44 1,470 1,481 142 133 123 113 104 94 84 75 65 55 45 1,481 1,492 144 134 124 115 105 95 86 76 66 56 47 1,492 1,503 145 135 126 116 106 97 87 77 67 58 48 1,503 1,514 146 137 127 117 108 98 88 78 69 59 49 1,514 1,525 148 138 128 119 109 99 89 80 70 60 51 1,525 1,536 149 139 130 120 110 101 91 81 71 62 52 CRANE HARDWARE Payroll Register For the Week Ending March 15, 2022 Earnings Deductions Employee Hours Regular Overtime Gross Pay FICA Federal Income Tax State Income Tax United Fund Total Net Pay Salaries and Wages Expense Ben Abel 40 $enter a dollar amount 600 $enter a dollar amount 0 $enter a dollar amount 600 $enter a dollar amount 45.90 $enter a dollar amount 49.00 $enter a dollar amount 18 $enter a dollar amount 5 $enter a dollar amount 117.90 $enter a dollar amount 482.10 $enter a dollar amount 600 Rita Hager 45 enter a dollar amount 640 enter a dollar amount 120 enter a dollar amount 760 enter a dollar amount 52.63 enter a dollar amount 22.00 enter a dollar amount 20.64 enter a dollar amount 5 enter a dollar amount 100.27 enter a dollar amount 587.73 enter a dollar amount 688 Jack Never 47 enter a dollar amount 520 enter a dollar amount 136.50 enter a dollar amount 656.50 enter a dollar amount 45.75 enter a dollar amount 60 enter a dollar amount 17.94 enter a dollar amount 8 enter a dollar amount 131.69 enter a dollar amount 466.31 enter a dollar amount 598 Sue Perez 46 enter a dollar amount 520 enter a dollar amount 117.00 enter a dollar amount 637.00 enter a dollar amount 48.73 enter a dollar amount 61 enter a dollar amount 19.11 enter a dollar amount 5 enter a dollar amount 133.84 enter a dollar amount 503.16 enter a dollar amount 637 Totals $enter a total amount 2,280 $enter a total amount 373.50 $enter a total amount 2,653.50 $enter a total amount 193.01 $enter a total amount 192 $enter a total amount 75.69 $enter a total amount 23 $enter a total amount 483.70 $enter a total amount 2,039.30 $enter a total amount 2,523 eTextbook and Media List of Accounts Last saved 1 hour ago. Attempts: 2 of 5 used (b) Partially correct answer icon Your answer is partially correct. Journalize the payroll on March 15, 2022, and the accrual of employer payroll taxes. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 15 enter an account title to record payroll on March 15 Salaries and Wages Expense enter a debit amount 2,523 enter a credit amount enter an account title to record payroll on March 15 FICA Taxes Payable enter a debit amount enter a credit amount 193.01 enter an account title to record payroll on March 15 Federal Income Taxes Payable enter a debit amount enter a credit amount 192 enter an account title to record payroll on March 15 State Income Taxes Payable enter a debit amount enter a credit amount 75.39 enter an account title to record payroll on March 15 United Fund Contributions Payable enter a debit amount enter a credit amount 23 enter an account title to record payroll on March 15 Salaries and Wages Payable enter a debit amount enter a credit amount 2,039.30 (To record payroll) Mar. 15 enter an account title to record accrual of payroll taxes on March 15 Payroll Tax Expense enter a debit amount 349.44 enter a credit amount enter an account title to record accrual of payroll taxes on March 15 FICA Taxes Payable enter a debit amount enter a credit amount 193.01 enter an account title to record accrual of payroll taxes on March 15 Federal Unemployment Taxes Payable enter a debit amount enter a credit amount 20.18 enter an account title to record accrual of payroll taxes on March 15 State Unemployment Taxes Payable enter a debit amount enter a credit amount 136.24 (To record accrual of payroll taxes.) eTextbook and Media List of Accounts Attempts: 1 of 5 used (c) Partially correct answer icon Your answer is partially correct. Journalize the payment of the payroll on March 16, 2022. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 16 enter an account title for the journal entry on March 16 Salaries and Wages Payable enter a debit amount 2,039.30 enter a credit amount enter an account title for the journal entry on March 16 cash enter a debit amount enter a credit amount 2,039.30 eTextbook and Media List of Accounts Attempts: 1 of 5 used (d) Partially correct answer icon Your answer is partially correct. Journalize the deposit in a Federal Reserve bank on March 31, 2022, of the FICA and federal income taxes payable to the government. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31 enter an account title for the journal entry on March 31 FICA Taxes Payable enter a debit amount 386.02 enter a credit amount enter an account title for the journal entry on March 31 Federal Income Taxes Payable enter a debit amount 192 enter a credit amount enter an account title for the journal entry on March 31 Cash enter a debit amount