Payroll Register Earnings Deductions Employee Total Federal State Social Medicare Net Pay Name Earnings Withholding Withholding Security (1.45%) Tax Tax (6.2%) Totals: 10,830.00 1,082.00 541.50 643.56 150.51 8,412.43 Additional Information for this payroll: FUTA: $64.98 SUTA: $324.90 All employees are paid hourly. No employee has any additional Medicare tax Use the totals from the Payroll Register and the additional information above to complete the required journal entries below. a. Prepare the journal entry to record the payroll. (30 pts) b. Prepare the journal entry to record the employer payroll taxes. (30 pts) c. Prepare the journal entry to record the payment of the Federal income tax withheld and FICA taxes. (30 pts)