Exercise AI$-10$ Calculating and recording payroll deductions LO$3,4$

The following information as to earnings and deductions for the weekly pay period ended March $9$ was taken from a company$$s payroll records:

Employees' Names Weekly Gross Pay Earnings to End of Previous Week Income Taxes Health Insurance Deductions

Hellen Craig $ $980$ $ $15,630$ $ $157\mathrm{.}21$ $ $37\mathrm{.}00$

Joseph Lim $87013,440125\mathrm{.}9424\mathrm{.}00$

Dino Patelli $1,09019,140195\mathrm{.}6136\mathrm{.}00$

Sharleen McFee $1,96032,620531\mathrm{.}1624\mathrm{.}00$

$ $4,900$ $ $1,009\mathrm{.}91$ $ $121\mathrm{.}00$

$1.$ Prepare a General Journal entry to record the employer$$s payroll costs resulting from the payroll. $($Do not round intermediate values. Round your answers to $2$ decimal places.$)$

$2.$ Prepare a General Journal entry to record the following employee benefits incurred by the company: $($a$)$ health insurance costs equal to the amounts contributed by each employee and $($b$)$ contributions equal to $10\%$ of gross pay for each employee$$s retirement income program. $($Round your answers to $2$ decimal places.$)$