Prepare the New Pharmacy payroll record with the following columns: employee name, number of hours worked, hourly wage, weekly gross wage, social security discount, Medicare discount, amount of state taxes and savings of retirement. 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 New 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 the employee	Hours worked	Hourly wage	Weekly salary	Retirement payment	Union payment
Juan del Pueblo	44	$8.50		$21.93	$15
Ramonita Ramrez	42	11.50		37.12	Managerial, does not pay a fee.
Brenda Montalvo	52		$1,100	88.00	Managerial, does not pay a fee.
Camilo Monge	40	7.25		23.02	15
Jorge Emmanueli	49	25.00		92.00	15
Mariel Estrada	60	10.00		48.00	15
Emanuel Reyes	40	8.00		25.60	15
Ernesto Ramrez	45	8.25		26.40	15
Daniela Morales Angel Carrasquillo	38 43	10.75	860	32.68 68.80	15 Managerial, does not pay a fee.