I am stuck on steps #3 and #4 above and have included the data necessary for completing them. I cannot figure out what to record where in the GJ and GL.

1.Received payroll time card from Rodney Johnson for the pay period ended November 30, 2018. Rodney worked 88 regular hours and 10.50hours of overtime. Samuel Mayo is a salaried employee. Pay rates are on the Pay Rate History Schedule (separate tab in this spreadsheet).Complete the payroll journal entries for Samuel Mayo and Rodney Johnson. Check No. 902 was issued to Mayo, No. 903 to Johnson datedNovember 30, 2018.. Hourly employees receive time and a half for overtime.. Federal taxes for the period are $512.23 for Samual Mayo and $112.42 for Rodney Johnson.. FICA is 7.65% of Gross Pay (6.20% for Social Security Tax on wages up to $128,400 and 1.45% for Medicare Tax).. Be sure to update the employee subledger, including the cumulative annual total for 2018. Payroll checks are drawn on the regular bank account. Be sure to Reference the check numbers in the cash disbursement journal.2. Use the SUM function in Excel to foot the totals for each column in the payroll journal. Cross-foot the totals to verify that net pay equals grosspay minus deduction.3Post the column totals to the appropriate general ledger account and update each general ledger account balance. Place a posting referencecheck mark [X] under each column total in the journal.4 At the end of the month, the company needs to record payroll taxes for the month. Record the payroll tax accruals for November in thegeneral journal and post the entry to the general ledger.. The company needs to match FICA taxes paid by the employees.. The company needs to pay federal and state unemployment taxes (FUTA) and (SUTA) on the first $7,000 of wages paid to coveredemployees. The FUTA rate is 0.6% (0.006) and the SUTA rate is 2.7% (0.027). Note: Only one employee has earned less than $7,000. EMPLOYEE EARNINGS SUBSIDIARY LEDGEREmployee's NameSamuel S. MayoSoc.Sec. No.463-75-4498Home Address2545 Ersel Street Dallas, TX 75209Phone No.214) 357-4748Employed6/27/91Date of TerminationDate of Birth10/7/51OccupationManagerDATEHOURS WORKEDFederalPeriodRegularOvertimeGrossIncomeNetEndingPaidHoursHoursPayF.I.C.A.TaxPay10-1-18 Balance forward77,400.005,921. 109,070.5062,408.4010-15-1810-15-184,300.00328.95503.923,467.1310-31-1810-30-18+, 300.00328.95503.923,467.13Cumulative Annual Total86,000.006,579.0010,078.3369,342.6711-15-1811-13-184,300.00328.95512.233,458.8211-30-1811-30-184,300.00328.95512.233,458.82Cumulative Annual Total94,600.007,236.9011, 102.7976,260.31Employee's NameRodney C. JohnsonSoc.Sec. No.458-37-8299Home Address2745 Poco Mas Drive, Dallas, TX 75247Phone No.214) 454-781Employed9/15/18Date of TerminationDate of Birth2/6/87OccupationForklift OperatorDATEHOURS WORKEDFederalPeriodRegularOvertimeGrossIncomeNetEndingPaidHoursHoursPayF.I.C.ATaxPay10-1-18 Balance forward1, 188.0090.8803.6793.4510-15-1810-15-1888.005.501,299.3899.40105.481,094.4910-31-1810-30-1838.009.751,385.4405.99107.691, 171.76Cumulative Annual Total3,872.81296.27316.843,259.7011-15-1811-13-1838.0013.251,456.31111.4115.071,229.8311-30-1811-30-1888.0010.501,400.63107.1512.421, 181.06Cumulative Annual Tota6,729.75514.83544.335,670.59 PAYROLL JOURNALNOVEMBER 2018EARNINGSDEDUCTIONSPAYMENTSubsRegularRegularOvertimeOvertimeGross PayF.I.C.A.Fed.Inc. TaxNet PayCk .PostDateEmployeeHoursPayHoursPayG/L 40500G/L 20600G/L 20300G/L 10100No.RefNov15 Samual Mayo4,300.004,300.00328.95512.233,458.82856XRodney Johnson88.001, 188.0013.25268.311,456.31111.41115.071,229.83857XNov.30 Samual Mayo4,300.004,300.00328.95512.233,458.82902XRodney Johnson88.001, 188.0010.50212.631,400.63107.15112.421, 181.06903Xotal11,456.94876.461,251.959,328.53 GENERAL LEDGERDebit10100 - CASHJournalDebitCreditBalanceOct.1 Balance Forward44,407.53Oct.31CR110,395.64Oct.31154,803.17CD98,304.36Oct.31 Net Wages and Salary56,498.81PR10,498.8345,999.98Oct.31 Bank Service ChargeG25.00Nov.3045,974.98PR36,655.6320300 - FED. INCOME TAXES W/HJournalCreditDebitCreditBalanceOct1 Balance Forward1,007.83Oct.311,007.83Oct.310.00PR1,074.541,074.54Nov30CD1,074.540.00Nov30PR1,251.9520400 - STATE UNEMPLOYMENTTAXES PAYABLECreditJournalDebitCreditBalanceOct.1 Balance Forward0.00Oct.31G100.69100.69Nov.30CD100.690.0020500 - FEDERAL UNEMPLOYMENTCreditTAXES PAYABLEJournalDebitCreditBalanceOct.1 Balance Forward0.00Oct3120.68Nov.30G20.68CD20.680.0020600 - F.I.C.A. TAXES PAYABLECreditJournalDebitCreditBalanceOct.1 Balance Forward311,460.23OctCD1,460.23Oct.31 F.I.C.A. Withheld0.00PR840.38840.38Oct31 Employer's TaxG840.38Nov.301680.76CD1,680.760.00Nov30 F.I.C.A. WithheldPRNov.30 Employer's Tax876.46G804.300.00Debit40500 - WAGES AND SALARIES EXP.JournalDebitCredit1 Balance ForwardBalanceOct.31100,281.22Oct.PR10,985.381 11,266.6040600 - PAYROLL TAX EXPENSEDebitJournalDebitCreditBalanceOct1 Balance ForwardOct318, 161.52G961.75Nov.3019,123.27