part b please

Vaughn Company has the following data for the weekly payroll ending January 31. Employees are paid 1.50 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $132,900 of gross earnings. Vaughn Company is subject to 5.40% state unemployment taxes and 0.60% federal unemployment taxes on the first $7,000 of gross earnings. Your answer is correct. Prepare the payroll register for the weekly payroll. (Round answers to 2 decimal places, eg. 15.25.) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & For & \begin{tabular}{l} We \\ We \end{tabular} & iny 31 & & & & \\ \hline & & & & \multicolumn{4}{|c|}{ Deductions } \\ \hline \multicolumn{2}{|c|}{ Gross Pay } & \multicolumn{2}{|c|}{ FICA Taxes } & \multicolumn{2}{|c|}{ Federal Income Taxes } & \multicolumn{2}{|c|}{ Health Insurance } \\ \hline$ & 588.00 & $ & 44.98 & $ & 33.00 & $ & 10.00 \\ \hline & 644.00 & & 49.27 & & 37.00 & & 27.00 \\ \hline & 690.00 & & 52.79 & & 60.00 & & 26.00 \\ \hline$ & 1922.00 & $ & 147.04 & $ & 130.00 & $ & 63.00 \\ \hline \end{tabular} Total $ 87.98 113.27 138.79 $ 340.04 Net Pay $ 500.02 530.73 551.21 $ 1581.96 Prepare the journal entries to record the payroll and Vaughn's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 15.25.) Jan. 31 (To record payroll tax expense.)