Rippling Waters rents canoes and other water crafts to campers and hikers. On May 15, 2013, Rippling Waters prepared their semi-monthly payroll for their employees. Payroll information for May 15, 2013 is listed below Employee Total Hours Hourly Rate Health Care (employee portion) M. Swift 87.5 S. Current 85.5 B. Wavey 73.5 The employer pays half of the health care premium, and the employees pay the other half. The appropriate deduction rates are provided below $14.50 $15.00 $13.50 $18.00 $20.00 $14.00 Federal income tax rate is 9% State income tax rate is 6% FICA is 7.65% FUTA is 0.6% SUTA is 5.4% Required a) Prepare the payroll journal entries for May, 15, 2013 to record the salaries payable to the employees and accrue the employer contributions Do not enter dollar signs or commas in the input boxes Round your answers to 2 decimal places For transactions that have 2 debits or 2 credits, enter the accounts in alphabetical order