Sage Company pays its office employee payroll weekly. Below is a partial list of employees and their payroll data for August. Because August is their vacation period, vacation pay is also listed Vacation Pay to Weekly Employee Pay Received in August Mark Hamil Karen Robbins Brent Kirk Alec Guinness Ken Sprouse Earnings to July 31 55.220 4.520 3,720 8,420 $200 150 110 250 $300 220 330 660 Assume that the federal income tax withheld is 10% of wages. Union dues withheld are 2 of wages, Vacations are taken the second and third weeks of August by Robbins Kirk, and Sprouse The state unemployment tax rate is 2.5% and the federalis 0.0% both on a $7,000 maximum. The FICA rate is 7.65% on employee and employer on a maximum of $118,500 per employee. In addition, a 1.45% rate is charged both employer and employee for an employee's wages in excess of $118,500 Make the journal entries necessary for each of the four August payrols. The entries for the payroll and for the company's are made separately. As payment of accrued payroll abs . (Hound answers to 2 decimal places 15.25. Il ne entry is required select "No Entry for the accounts Credit account titles are automatically indented when amount is entered. Do not indent manually) the entry to record theme and enter for the amounts Account Titles and Explanation Debit Credit (To record Payroll 1.) (to record Payroll taxes for Payroll 1.) (To record payrolls 2 and 3.) (To record payroll taxes for Payrolls 2 and 3.) (To record payroll 4.) (To record payroll taxes for payroll 4.) (To record the monthly payment of accrued payroll liabilities.) Account Titles and Explanation Debit Credit (To record Payroll 1.)