Jerr's Mason Supply Company has four employees who are paid on a weekly basis receiving time and a half for working more than 40 hours in any one week. The payroll data for the week ended December 10 is as follows: Name B. Russo P. Higgins 5. Minsky A. Mendez # of Marital Allowances Status 0 S 1 M 2 M 6 M Total Hours 44 46 40 40 Rate $ 8.00 28.00 9.00 34.00 Cumulative Federal Earnings Income Tax $ 8,300 $ 40 52,176 155 18,560 6 86,000 121 Social Security tax is withheld at 6.2% and Medicare tax at 1.45%. Each employee that is single has 540 withheld for health insurance and each that is married has $70 withheld. Higgins has $25 withheld for United Way Number the checks beginning with 803. Required: 1. Complete the payroll register. Round your answers to the nearest cent. Earnings Payroll Register for Period Ended Taxable Earnings Unemploy Cumulative Total Social Security Comp. No. Allow. M/S Name Regular Overtime Total B. Russo 0 S 1 M P. Higgins S. Minsky A. Mendez 2 M 4 M 2. Journalize the payroll entry. When required, enter amounts in dollars and cents. If an amount box does not require an entry, leave it blank Page 3 POST. d has $70 thided Earnings December 10 Deductions Social Security Federal Income Tax Social Security Tax Medicare Tax Health Insurance Savings Bonds Total Previous Allwedd December 10 ence Savings Bonds Net Pay Ck. No. Total 2. Journalize the payroll entry. When required, enter amounts in dollars and cents. If an amount box does not require an entry, leave it blank. Page: 3 POST. DATE DESCRIPTION DEBIT CREDIT REF. 1 Dec. 17 1 2 2 3 3 4 4 5 5