Four Mules, Inc, is preparing its payroll entries for the last two week period for November 30th, 2018. The company's four employees are Harry, Josef, Benito and Winston. The company is subject to a 5.4% state unemployment tax (SUTA) rate and a 0.6% FUTA rate. The FICA tax rate is 6.2% for employees and 6.2% for employers and medicare 1.45% (the 2018 social security wage base limit is $ 128,400). As a California employer, the company is also subject to a .196 ETT (FUTA tax base), and each employee has a 1% SDI (up to $114,967). The gross pay for each employee, their gross pay prior to this period, along with their current state and federal income tax withholding amounts are as follows: Name Gross pay current Pay to date 11-16 FITW current SITW current 6,000. 5,000 2,450. 1,750 400 300 59 43 Harry 126,000 100,000 25,200 4,200 1,100 Josef 880 Benito Winston What are each employees net, take home pay amounts? Prepare the summary journal entries for the 328 215 recording of the payroll expense and related payroll tax expenses