P11-3A Hira Hardware 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 March 15, 2012. are presentd below. Federal Hours Hourly Income Tax United Employee Worked Rate Withholdings Fund Joe Hana 40 $15.00 $? $5.00 Mary Alina 42 15.00 ? 5.00 Andy Silva 44 13.00 Kim Gomez 46 13.00 221 60 8.00 61 5.00 Hana and Alina are married. They claim 0 and 4 withholding allowances, respectively. The fol- lowing tax rates are applicable: FICA 8%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. Instructions (a) Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (b) Journalize the payroll on March 15, 2012, and the accrual of employer payroll taxes. (c) Journalize the payment of the payroll on March 16, 2012. (d) Journalize the deposit in a Federal Reserve bank on March 31, 2012, of the FICA and federal income taxes payable to the government.