Park Company had the following partially completed payroll register: (Click the icon to view the partial payroll register.) rate information.) Read the requirements. i (Click the icon to view payroll tax Salaries Beg. Current Ending Cum. Period Cum. Earn. and Income Health United Total Net Chk Wages Earn. Earn. OASDI $ 81,000 $3,700 $ 84,700 $229.40 Med. Tax Ins. Way With. Pay No. Exp. $ 444 $ 74 $ 10 801 $3,700 131,000 8,000 139,000 116.00 800 160 15 802 8,000 54,000 2,900 56,900 179.80 42.05 348 58 0 803 2,900 62,000 4,900 66,900 303.80 71.05 490 98 30 804 4,900 0 5,000 5,000 310.00 72.50 500 100 0 805 5,000 $328,000 $24,500 $352,500 $2,582 $ 490 $ 55 $24,500 Requirements 1. Complete the payroll register. Round to two decimals. 2. Journalize Park Company's salaries and wages expense accrual for the current pay period. 3. Journalize Park Company's expenses for employer payroll taxes for the current pay period. 4. Journalize the payment to employees. 5. Journalize the payment for withholdings and employer payroll taxes.