Problem 13-4 Below is a payroll sheet for Pina Import Company for the month of September 2017. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $118,500. In addition, 1.45% is charged both employer and employee for an employee's wages in excess of $118,500 per employee. Your answer is partially correct. Try again. Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Unemployment Tax Earnings to Aug. 31 September Earnings Income Tax Withholding Name State Federal B. D. Williams $6,800 $800 D. Raye 6,700 700 K. Baker 7,700 1,200 F. Lopez 14,500 1,900 A. Daniels 106,600 13,200 B. Kingston 111,500 15,600 Total Make the necessary entry to record the payment of the payroll. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Withholding Taxes Payable FICA Taxes Payable Cash SHOW LIST OF ACCOUNTS LINK TO TEXT Your answer is partially correct. Try again. Make the entry to record the payroll tax expenses of Pina Import Company. (Round answers to 2 decimal places, e.g. 15.25. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account tities are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Payroll Tax Expense FICA Taxes Payable FUTA Taxes Payable SUTA Taxes Payable Your answer is partially correct. Try again. Make the entry to record the payment of the payroll liabilities created. Assume that the company pays all payroll liabilities at the end of each month. (Round answers to 2 decimal places, e.g. 15.25. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Withholding Taxes Payable ******** FICA Taxes Payable TFUTA Taxes Payable 1 TSUTA Taxes Payable TCash Click if you would like to Show Work for this question: Open Show Work