Make a separate entry (on one line) in the payroll register to record the issuance of a check payable to the Estate of Virginia A. Russell. This check covers Russell's work for the weeks ending December 5 and 12 ($1, 134.00) plus her accrued vacation pay ($1, 260.00). Do not show the vacation hours in the Time Record columns on the payroll register, but include them in the Total Earnings column. Russell's final biweekly pay for time worked and the vacation pay are subject to FICA, FUTA, and SUTA (employer and employee) taxes. Since Russell's cumulative earning have surpassed the taxable earnings figures established by FUTA and SUTA, there will not be any unemployment tax on the employer. The deduction for group insurance premiums is $14.70. Make a notation of Russell's death in the payroll register and on her earnings record. Prepare journal entries to transfer the net pay and to record Russell's final pay and the employer's payroll taxes. Post to the ledger accounts. Include the final gross pay ($2, 394.00) in Boxes 3 and 5, but not in Boxes 1, 16, and 18. Use the blank Form W-2 on page 7-60. In addition, the last wage payment and vacation pay must be reported on Form 1099-MISC. A Form 1096 must also be completed. These forms will he completed in February before their due date. (Sec Transaction Nos. 41 and 42 on page 7-67.)