IV. Value 10 points Assume that the payroll records of Darby Oil Company provided the following information for the weekly payroll ended November 30, 2012. Year-to-Date Hourly Pay Rate $45 15 25 30 Federal Income Tax $362 97 148 230 Earnings Through Previous Week Emplovee C. Brown J. Polk K. Glass M. Raney Hours Worked Union Dues $9 46 40 42 $101,000 23,200 5,700 49,500 Additional information: All employees are paid overtime at time and a half for hours wo 40 per week. The FICA tax rate is 8% for the first $100,000 of each employee's annual earnings. The lover pays unemployment taxes of 6.2% (5.4% for state and .8% for federal) on the first $7,000 of each employee's annual earnings. Instructions (a) Prepare the payroll register for the pay period. (b) Prepare gencral journal entries to record the payroll and payroll taxes