For all payroll calculations, use the following tax rates and round amounts to the nearest cent. Employee: OASDI: 6.2% on first $112,000 earned; Medicare: 1.45% up to $230,000,2.35% on earnings above $230,000. Employer: OASDI: 6.2% on first $112,000 earned; Medicare: 1.45%; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned. Keith Castro manages a Taco House drive-in. His straight-time pay is $10 per hour, with time-and-a-half for hours in excess of 40 per week. Castro payroll deductions include withheld federal income tax of 22\%, FICA tax, and a weekly deduction of $5 for a charitable contribution to the United Way. Castro worked 54 hours during the week. 1. Compute Castro's gross pay and net pay for the week. Earnings to date are $12,000. Base rate X Regular hour = x OT Rate OT Hours = x Gross pay = 2 Journalize Taco House wages expense accrual for Castro's work. 3. Journalize the subsequent payment of wages to Castro. 3. Journalize the subsequent payment of wages to Castro