PAYROLL REGISTER Employees Pam Courtney Beginning Cummulative $141,350 Hrs. Hr Rate Gross Salaries/Wages Basic Overtime Total Wages Tot. Salaries Cumm. Ending DEDUCTIONS Fed. IT State IT Soc.Security Medicare Add+Med Medic Ins. Union dues Tot. Dedi S 28,100 Bo Jones $ 114,680 S $169,450 16,825 $ 131,505 $ 505 $ $ 1,405 $ 169 $ 350 S 407 S 351 $ 2,6 61 $ 1,043 S 244 $ 210 $ 2,0 Carol Willis $ 77,144 S 12,097 $ 89,241 $ 363 $ 44 S 750 $ 175 $ 151 $ 1,4 Jose' Rodriguez $ 10,846 Dave Singh $ 9,876 Frank Mills S Keri Smart 5,346 $ 4,058 45 S 14.50 $ 39 S 12.25 $ 44 S 12.25 $ 37 S 14.50 $ 580 S 478 490 S 537 109 $ 689 $ 11,535 $ 21 $ 2 $ 43 $ 10 $ 9 $ $ 478 $ 10,354 $ 14 $ 2 S 30 $ 7 S 6 $ 74 $ 564 $ 5,910 $ 17 $ 2 $ 35 $ 8 $ 7 S 28 $ $ 537 $ Totals $ 2,267 S 57,022 4,595 $ 16 $ $ 2,341 $ 2 $ 281 $ 33 $ 8 S 7 S 27 $ 2,284 $ 860 $ - $ 741 S 55 $ 6,5 NOTES Required: From the below information provided, prepare the payroll register and the journal entries necessary. Show the journal entry for the payment of the medical insurance premium for the pay period end. Fed.IT withholding is 3% of annual gross wages up to $125,000 and 5% for gross pay over $125,000 State Income Tax is 12% of Fed. Income Tax FICA-Social security withholding is 6.2% of gross pay, up to $147,000 for 2022. FICA-Medicare is 1.45% of gross earnings. Additional Medicare tax 0.9% of cum. gross over $200,000 FUTA is 0.8% of eamings and SUTA is 5.4% of earnings, both up to $7,000 gross earnings yearly. Employee/employer pay 50:50 of weekly medical insurance premium, based on 2.5% of gross pay.. Both Mills and Smart authorized payment of union dues of 5% of gross pay. Sheet1 + On the date of payment to emplo recording of the transaction. The other withholding payment, when Date Employee Payroll Journal Accounts Wages/salaries expense Dr. $59,289 Cr. FIT $ 2,341 SIT $ 281 Date FICA Soc. Security $ 2,284 - Medicare $ 860 Add Medicare $ - Medical ins. $ 741 Union ducs S 55 Net pay payable Accounts Net wages/sal. Payab Cash FICA- Social securin Cash $52,727 $59,289 $59,289 For FICA payments, add both e