Ice Cold Storage has the following payroll information for the week ended November 20. State income tax is computed as 20 percent of federal income tax.

			Deductions
Name	Beginning Cumulative Earnings	Total Earnings	Federal Income Tax	State Income Tax
Greg, L.	5,820.00	2,520.00	428.34	85.67
Karab, A.	104,200.00	2,688.00	470.34	94.07
Lott, R.	99,162.00	3,192.00	606.33	121.27
Sung, R.	77,275.00	2,016.00	293.54	58.71

Assumed tax rates are as follows:

a.	FICA: Social Security, 4.2 percent for each employee and 6.2 percent for the employer (on the first $106,800), and Medicare, 1.45 percent on all earnings for each employee.
b.	State unemployment tax, 5.4 percent on the first $7,000 for each employee.
c.	Federal unemployment tax, 0.6 percent on the first $7,000 for each employee.

Instructions:

1.	Complete the payroll register. Payroll checks begin with Ck. No. 6307 in the payroll register.
2.	Prepare a general journal entry to record the payroll as of November 20. The company's general ledger contains a Salary Expense account and a Salaries Payable account.