Required:
1.	Prepare a payroll register for Throwback Industries Inc. for the week ended December 9, 20Y8. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers and round your intermediate calculations and final answers to the nearest whole cent (two decimal places).
2.	Journalize the entry to record the payroll for the week. If required, round your answers to two decimal places. Refer to the Chart of Accounts for exact wording of account titles.

The following data for Throwback Industries Inc. relate to the payroll for the week ended December 9, 20Y8: Employee Aaron Cobb Clemente DiMaggio Griffey, Jr. Mantle Robinson Williams Vaughn Hours Worked Hourly Rate Weekly Salary Federal Income Tax Retirement Savings $689.44 539.92 668.44 377.80 749.08 317.45 387.32 426.24 $70 58 64 52 64 $125 135 145 155 145 155 150 48 $1,700 38 53 2,100 770.08 48 64 60 Employees Mantle and Williams are office staff, and all of the other employees are sales personnel. All sales personnel are paid 1 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0%, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No. 901 Learning Objective 3 Payroll Register Payroll for Week Ending December 9,20Y8 Eamings Withheld Federal Income Tax Withheld Withheld Social Security Total Hours Total Medicare Tax Total 43.00 43.00 45.00 39.00 48.00 689.44 539.92 668.44 377.80 749.08 31745 387.32 426.24 770.08 4,925.77 125.00 135.00 145.00 Aaron Cobb DiMaggio Griffey,Jr. Mantle Robinson Williams Vaughn Totals 155.00 145.00 155.00 150.00 60.00 $1,070.00 38.00 48.00 Accounts Debited Sales Salaries Paid Paid Withheld Debited Office Salaries Net Pay Total Ck.No $125.00 135.00 145.00 901.00 902.00 903.00 904.00 905.00 906.00 907.00 90.CIO 909.00 155.00 145.00 155.00 150.00 $1,070.00