Lemur Corp. is going to pay three employees a year-end bonus. The amount of the year-end bonus and the amount of federal income tax withholding are as fidows Federal Gross Income Employee Filing Status Allowances Income Withholding Sarah Joe Married Single 4 $15,000 $962 2 Kevin Single $8,000 $1,362 $6,000 $357 Lemurs payroll deductions include FICA Social Security at 6.2%, FICA Medicare at 1.45%, FUTA at 0.6%, SUTA at 5.4%, federal income tax as previously shown, state income tax at 5% of gross pay, and 401(k) employee contributions at 2% of gross pay Record the entry for the employee payroll on December 31. If required, round your answers to the nearest whole dollar. If a entry, leave it blank amount box does not require Dec. 31 Next