Journalize Payroll Tax The payroll register of Castilla Engineering Co, indicates $1,986 of social security withheld and 1496.5 of Medicare tax withheld on total salaries of $33,100 for the period Earnings of $10,300 are subject to state and inderal tinamployment commentation takes at the federal rate of 0.8% and the state rate of 5.4. Provide the journal entry to record the payroll tax expense for the period. 18 an amount box dots not require an entry, leave it blank. Round to two decimal places Vacation Pay and Pension Benefits Putnam Company provides its employees with vacation benefits and a defined contribution pension plan Employees earned Vacation pay of $45,000 for the period. The pension plan requires a contribution to the plan administrator equal to 8% of employee salaries salaries were $514,000 during the period, and the full amount due was contributed to the pension plan administrator (a) Provide the souma entry for the vacation pay. (b) provide the journal entry for the pension benefit Journalizing installment Notes On the first day of the fiscal year, a company issues $47,000,, four-year installment rates that have a payments of $14.507. The first note payment consists of 54,230 of interest and $10,277 of principal repayment. a. Joumalize the entry to record the nuance of the installment notes 5. Journalize the first annual note payment. It an amount box does not require an entry, leave it blank