Earnings Withholdings 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. 1. Complete the payroll register. Round to two decimals. 2. Journalize State Company's salaries and wages expense accrual for the current pay period. 3. Journalize State Company's expenses for employer payroll taxes for the current pay period. 4. Journalize the payment to employees. 5. Joumalize the payment for withholdings and employer payroll taxes. State 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 Requirement 2. Journalize State Company's salaries and wages expense accrual for the current pay period. Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of he journal entry table.) Requirement 2. Journalize State Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.)