prepare the payroll register for the weekly payroll.

Sheffield Company has the following data for the weekly payroll ending January 31. Employees are paid 1.50 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $132,900 of gross earnings. Sheffield Company is subject to 5.40% state unemployment taxes and 0.60% federal unemployment taxes on the first $7.000 of gross earnings. SHEFFIELD COMPANY Payroll Register For the Week Ending January 31