Jerr's Mason Supply Company has four employees who are paid on n weekly basis receiving time and a half for working mare than 40 hours in any one week. The payroll data for the week ended December 10 is as follows: # of Marital Total Name Allowances Status B. Russo P. Higgins S. Minsky A. Mendez Cumutative Federal Earnings Income Tax $8,300 52,176 18,560 86,000 Hours Rate 28.00 44 $ 40 46 28.00 155 M 40 9.00 34.00 40 121 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 hes $70 withheld. Higgins has $25 withheld for United Way. Number the checks beginning with B03. Requiredi 1. Complete the payrll register. Round your answers to the nearest cent. Payroll Register for Period Ended Earnings Taxable Earnings Unemploy. Comp. No. Cumulative Total Social Security Name M/S Regular Overtime Total Allow. B. Russo P. Higgins 5. Minsky 2. M A Mendez 4 2. Journalize the payroll entry. When required, enter amounts in dollars and cents. If an amount bOx does not require an entry, leave it biank