Hours Hourly Federal Income Health M T W TFS Rate Tax Withholding Insurance 9 8 8 8 10 2 $12 L. Helton R. Kenseth 7 9 7 7 7 5 14 D. Tavaras 10 11 8 8 9 15 Employees are paid 1.5 times the regular hourly rate for all hours worked in excess of 40 gross earnings Crane Company is subject $32 36 57 $10 27 26 ICA taxes are 7.65% thefirst $127,200 of hours per week. to 5.4% state unemployment taxes and 0.8% federal unemployment taxes on the first $7,000 of gross earnings. Prepare the payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) CRANE COMPANY Payroll Register For the Week Ending January 31 Earnings Deductions Federal Income Taxes Health Insurance Total Overtime Gross Pay FICA Taxes Net Pay Employee Total Hours Regular 516 550 667.50 32 L. Helton R. Kenseth D. Tavaras 480 560 600 36 45 42 46 67.50 103.5 Totals 1640 Prepare the journal entries to record the payroll and Crane's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 15.25.) Date Account Titles and Explanation Jan. 31 Debit Credit To record payroll) an. 31 To record payroll tax expense.)