Prepare the Better Pharmacy payroll record with the following columns: employee name, number of hours worked, hourly wage, weekly gross wage, social security discount 6.2 %, Medicare discount 1.45%, and retirement savings. Overtime is time and a half. Calculate the gross salary of each employee. Calculate the amount withholding from Social Security and Medicare. Calculate the net pay for each employee. Jornalize the entry to record the payroll. The Better Pharmacy pays for overtime hours and a half. It does not pay overtime to employees who are paid by salary. The company has 10 employees and the information on the hours worked is as follows:

Name of employee	Hrs worked	Salary per hr	weekly salary	retirment payment	union payment
Liza Sanchez	43	$8.50		$21.93	$15
Olga Cintron	41	11.50		37.12	Manager no union fees.
John Smith	55		$1,100	88.00	Manager no union fees.
Johnny Cage	40	7.25		23.02	15
Selena Rodiguez	46	25.00		92.00	15
Samuel Rivera	60	10.00		48.00	15
Bobby Jackson	40	8.00		25.60	15
Angie Lopez	40	8.25		26.40	15
Fausto Casper	38	10.75		32.68	15
Wade Pool	43		860	68.80	Manager no union fees.