Gross earnings:

Regular

Overtime

Total

Deductions

FICA taxes

Federal income taxes

State income taxes

$$8,200$

$(1)$

$$(2)$

$$950$

Salaries and wages expense

$(5)$

FICA taxes are $7\mathrm{.}65\%.$ State income taxes are $4\%$ of gross earnings.

$($a$)$

Fill in the missing amounts. $($Round answers to $0$ decimal places, e$.$g$.125.)$

Gross earnings:

Regular

Overtime

Total

Deductions

FICA taxes

$$950$

Federal income taxes

State income taxes

Union dues

Total deductions

Net pay

Account debited:

Salaries and wages expense

$(3)$

$(4)$

$(1)$

$

$140$

$

$$9,804$

$(2)$

$(5)$

$1,027$