Requirement 4. Journalize the payment to employees. (Round all amounts to the nearest cent. Record debits first, then credits. Select pund to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg. = Beginning; Cum. = Cumulative; Earn. = Earnings; Exp. = Expense; Med. = Chk \\( = \\) Check.) More info For all payroll calculations, use the following tax rates and round amounts to the nearest cent: Employee: OASDI: \6.2 on first \\( \\$ 132,900 \\) earned; Medicare: \1.45 up to \\( \\$ 200,000,2.35 \\% \\) on earnings above \\( \\$ 200,000 \\). Employer: OASDI: \6.2 on first \\( \\$ 132,900 \\) earned; Medicare: \1.45; FUTA: \0.6 on first \\( \\$ 7,000 \\) earned; SUTA: \5.4 on first \\( \\$ 7,000 \\) earned. line of the journal entry table.) Data table Requirement 3. Journalize Park Company's expenses for employer payroll taxes for the current pay period. (Round all amol ine of the journal entry table.) Requirement 5. Journalize the payment for withholdings and employer payroll taxes. (Round all amounts to the nearest cent. Re entry table.) Park Company had the following partially completed payroll register: (Click the icon to view the partial payroll register.) (Click the icon to view payroll tax rate information.) Read the requirements. Requirements 1. Complete the payroll register. Round to two decimals. 2. Journalize Park Company's salaries and wages expense accrual for the current pay period. 3. Journalize Park Company's expenses for employer payroll taxes for the current pay period. 4. Journalize the payment to employees. 5. Journalize the payment for withholdings and employer payroll taxes