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Given the following data from the payroll register of Johnson Construction, prepare the journal entry to record payroll for the week ending May 20.

Given the following data from the payroll register of Johnson Construction, prepare the journal entry to record payroll for the week ending May 20. Hours worked 41.5 Regular pay $370.00 Overtime pay 20.81 Gross pay 390.81 FICA taxes 29.90 Federal income tax 3.00 State income tax 2.00 United Fund $15.00 Insurance 7.00 Total deductions 56.90 Net pay ?

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