Random company pays their employees weekly. The following information is for the week ended January 7, 2020. Anything over 40 hours is paid as overtime. FICA-SS rate is 6.2%. FICA-MC rate is 1.45%. FUTA rate is 0.8%. SUTA rate is 5.6%. Calculate federal withholding based on 8% of gross wages and Arkansas withholding based 6% of gross wages. Employee 1 Boss Smith Claims Married and 3. Paid $1,245 Gross Pay per week. Employee 2 Secretary Jones Claims Single and 1. Paid $9.50 an hour. Worked 45 hours. Employee 3 Joe Worker Claims Single and 2. Paid $12.00 an hour. Worked 48 hours. Required: 1. Calculate payroll record (gross, taxes withheld, net payroll) for each employee. 2. Prepare the journal entry to record employee payroll and the withholding for the week. 3. Prepare the journal entry to record employer payroll tax for the week