Exercise 11-12 a-b Selected data from a February payroll register for Sheffield Company are presented below. Some amounts are intentionally omitted. Gross earnings: State income taxes $(3) Regular $8,600 Union dues 110 Overtime Total (1) Total deductions (4) (2) Net pay $7,647 Deductions Account debited: FICA taxes $ 765 Salaries and wages expense (5) Federal income taxes 1,078 FICA taxes are 7.65%. State income taxes are 4% of gross earnings. Fill in the missing amounts. (Round answers to 0 decimal places, e.g. 125.) Gross earnings: Regular State income taxes $8,600 Union dues Overtime Total (1) Total deductions (2) Net pay Deductions Account debited FICA taxes $765 Salaries and wages expense Federal income taxes 1,078 110 (3) (4) $7,647