Employee Net Pay Steven McFarland's weekly gross earnings for the week ending December 18 were $2,010, and his federal income tax withholding was $422.1. Assuming the social security rate is 6% and Medicare is 1.5% of all earnings, what is McFarland's net pay? If required, round your answer to two decimal places. Payroll Entries Widmer Company had gross wages of $170,000 during the week ended June 17. The amount of wages subject to social security tax was $153,000, while the amount of wages subject to federal and state unemployment taxes was $21,000. Tax rates are as follows: Social security 6.0% Medicare 1.5% State unemployment 5.3% Federal unemployment 0.8% The total amount withheld from employee wages for federal taxes was $34,000. If an amount box does not require an entry, leave it blank. a. Journalize the entry to record the payroll for the week of June 17. Cash Medicare Tax Payable Social Security Tax Payable State Unemployment Tax Payable Wages Expense b. Journalize the entry to record the payroll tax expense incurred for the week of June 17