On December 1. Williams Company borrowed $45, 000 cash from Second National Bank by signing a 90-day. 10% note payable. Prepare Williams'journal entry to record the issuance of the note payable. Prepare Williams' journal entry to record the accrued interest due at December 31. Prepare Williams' journal entry to record the payment of the note on March 1 of the next year. Calculate the total amount of FICA withholding for an employee whose pay is $2, 400 for the first pay period of the year. The tax rate for FICA-Social Security is 6.2% and the tax rate for FICA-Medicare is 1.45%. You must show your work for credit