Please help me on the following problem, Thank you.

Weekly payroll summaryfor KellerCompany.

Employee	Classification	Marital Status	Hourly Rate	Regular Hours	Overtime Hours
C. Collier	Direct	Married	$15	40	2
S. Brown	Direct	Single	$13	40	6
E. Anglin	Direct	Single	$15	40
R. Kues	Indirect	Married	$12	40	3
A. Studer	Indirect	Married	$16	38

Other information:

a. Overtime is payable at one-and-a-half times the regular rate of pay for an employee and is distributed to all jobs worked on during the period.

b. Income taxes withheld (FIT) are $50 for employees with $610 or more of gross income in the period and $40 for those who earn less.

c. Each married employee contributes $60 for health insurance; single employees contribute $30.

d. FICA taxes are 8% on the first $100,000 of gross pay; FUTA and SUTA are 1% and 4%, respectively, on the first $8,000 of gross pay. Since this is January, none of the employees have reached the limitations.

Required:

1. Determine the net pay of each employee.

2. Prepare the journal entries for the following:

a. Recording the payroll.

b. Paying the payroll.

c. Distributing the payroll.