River 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. - Expense; Med. = Medicare; Ins. = Insurance; Requirement 1. Complete the payroll register. Round to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg. = Beginning; Cum. = Cumulative; Earn. = Earnings; Exp. With. = Withholdings; Chk = Check.) Earnings Withholdings Salaries Beg. Current Ending and Cum. Period Cum. Income Health United Total Net Chk Wages Earn. Earn. Earn. OASDI Med. Tax Ins. Way With. Pay No. Exp. $ 80,000 $ 4,400 $ 1,628 $ 88 $ 35 801 127,000 9,000 2,160 180 45 802 42,000 3,300 204.60 47.85 1,221 66 0 803 3,300 60,000 4,300 1,032 86 5 804 0 2,000 480 40 0 805 $ 309,000 $ 23,000 $ 6,521 $ 460 $ 85 1 Data Table Earnings Withholdings Salaries Beginning Current and Ending Cumulative Cumulative Period Income Health United Total Net Check Wages Earnings Earnings Earnings OASDI Medicare Tax Insurance Way Withholdings Pay No. Expense 4,400 $ 1,628 $ 88 $ 35 801 80,000 $ 127,000 9,000 2,160 180 45 802 42,000 3,300 1,221 66 0 803 60,000 4,300 1,032 86 5 804 0 2,000 480 40 0 805 309,000 $ 23,000 $ 6,521 $ 460 $ 85 Print Done i 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. 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. Employer: Print Done Requirements X 1. Complete the payroll register. Round to two decimals. 2. Journalize River Company's salaries and wages expense accrual for the current pay period. 3. Journalize River 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. Print Done