LFC has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the week ended Nov 22, 2015 are shown below. Federal Income Hourly United Fund Hours Tax withholdings Employee Worked Contributions Rate $25.00 $93 $5 P. Coutinho 41 30.00 S. Gerrard 39 107 30.00 K. Dalglish 27.00 40.00 50 98 B. Paisley 50.00 44 40.00 170 The following tax rates are applicable: FICA 7.65%, state income taxes 3%, state unemployment taxes,5.4%, and federal unemployment 0.6% Instructions (a) Prepare a payroll register for the weekly payroll (b) Journalize the payroll on Nov 22, 2014, and the accrual of employer payroll taxes. (c) Journalize the payment of the payroll on Nov 23, 2014 (d) Journalize the remittance to the Federal Reserve bank on Nov 28 28, 2014, of the C FICA and federal income taxes payable to the government. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?". (a) LFC Payroll Register For the Week Ended November 22, 2015 Earnings Deductions Salaries and Federal United Total State Wages Employees Over-time Income Tax Income Tax Fund Deductions Hours Regular Gross Pay FICA Net Pay Expense Coutinho 41 ? ? ? Value Value ? ? Value Gerrard 39 ? Value ? Value ? Value . Dalglish Value 50 P Value ? Value ? 2 Value Value ? ? Value B. Paisley 44 Totals ? ? 2 ? ? ? ? ? ? (b) 22-Nov Value Account Account Value Account Value Account Value Account Value Account Value Value 22-Nov Account Account Value Value Account Account Value (c) 23-Nov Value Account Account Value (d) Account Value 28-Nov Value Account Account Value