Problem 13-3 Flounder Company pays its office employee payroll weekly. Below is a partial list of employees and their payroll data for August. Because August is their vacation period, vacation pay is also listed. Vacation Pay to Be Received in August Earnings to Weekly Employee July 31 $5,100 4,400 3,600 8,300 8,900 Pay $200 150 110 250 Mark Hamill Karen Robbins Brent Kirk Alec Guinness $300 220 Ken Sprouse 660 Assume that the federal income tax withheld is 10% of wages. Union dues withheld are 2% of wages. Vacations are taken the second and third weeks of August by Robbins, Kirk, and Sprouse. The state unemployment tax rate is 2.5% and the federal is 0.896, both on a $7,000 maximum. The FICA rate is 7.65% on e ployee and e ployer on a aximu of $118,500 per employee. In addition, a 1.45% rate is charged both e ployer and employee for an employee's wages in excess of $118,500 Make the journal entries necessary for each of the four August payrolls. The entries for the payroll and for the company's liability are made separately. Also make the entry to record the monthly payment of accrued payroll liabilities. (Round answers to 2 decimal places, e.g. 15.25. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record Payroll 1.) (To record Payroll taxes for Payroll 1.) (To record payrolls 2 and 3.) To record payroll taxes for Payrolls 2 and 3.) To record payroll 4.) (To record payroll taxes for payroll 4.) To record the monthly payment of accrued payroll iabilities.)