Lenny Worthington is general manager of National Salons. During 2016, Worthington worked for the company all year at a $11, 800 monthly salary. He also earned a year-end bonus equal to 20% of his annual salary. Worthington's federal income tax withheld during 2016 was $1, 416 per month, plus $2, 832 on his bonus check. State income tax withheld came to $120 per month, plus $50 on the bonus. PICA tax was withheld on the annual earnings. Worthington authorized the following payroll deductions: Charity Fund contribution of 1% of total earnings and life insurance of $45 per month. For all payroll calculations, use the following tax rates and round amounts to the nearest cent: Employee: OASDI: 6.2% on first 5117,000 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000. Employer OASDI: 6.2% on first $117,000 earned; Medicare: 1.45% on all earnings; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned. National incurred payroll tax expense on Worthington for FICA tax. The company also paid state unemployment tax and federal unemployment tax. Requirements Compute Worthington's gross pay, payroll deductions, and net pay for the full year 2016. Round all amounts to the nearest dollar. Compute National's total 2016 payroll expense for Worthington. Make the journal entry to record National's expense for Worthington's total earnings for the year, his payroll deductions, and net pay. Debit Salaries Expense and Bonus Expense as appropriate. Credit liability accounts for the payroll deductions and Cash for net pay. An explanation is not required. Make the journal entry to record the accrual of National's payroll tax expense for Worthington's total earnings