Prepare payroll register and P11-3A Del Hardware has four employees who are paid on an hourly basis plus time-and-a paryroll entries. half for all hours worked in excess of 40 a week. Payroll data for the week ended March 15, 2010. [506,7] are presentd below. Devena and Keener are married. They claim 0 and 4 withholding allowances respectively. The following tax rates are applicable: FICA 8%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.8%. The first three employees are sales clerks (store wages expense). The fourth employee performs administrative duties (office wages expense). Instructions (a) Prepare a payroll register for the weekly payroll. (Use the wage-bracket withholding table in the text for federal income tax withholdings.) (a) Net poy 51,944.20; 5tore (b) Journalize the payroll on March 15, 2010, and the accrual of employer payroll taxes. wages expense $1,843 (c) Journalize the payment of the payroll on March 16. 2010. (b) Poyrell tax expense (d) Journalize the deposit in a Federal Reserve bank on March 31, 2010, of the FICA and federal 5352.16 income taxes payable to the government