Marsha Mellow's worked 45 hours and is a non-exempt employee. Her hourly rate is $25 an hour, with overtime at 1.5 times the regular rate. Her federal income tax withholding is $201.65. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings. Figure the following a. Gross Pay b. Net Pay c. Journal entry to record payroll d. Record the employer's total payroll tax for this employee - State unemployment rate is 5.4% and the federal unemployment rate is . 8%