Sandhill Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a week. Payroll data for the weekended March 15 are presented below. Hours Worked Employee Ben Abel Hourly Rate $8.00 20.00 40 Federal Income Tax Withholdings $48.00 21.00 United Fund $5.00 Rita Hager 42 5.00 Jack Never 44 9.00 60.00 8.00 Sue Perez 46 9.00 61.00 5.00 The following tax rates are applicable: FICA 7.65% (the 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), state income taxes 3%, state unemployment taxes 5,4%, and federal unemployment 0.6%. Journalize employer payroll taxes. No employee has reached the Social Security limit of $128.400 or the FUTA/SUTA limit of $7,000. (Round answers to 2 decimal places, es. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Mar. Payroll Tax Expense 295.52 15 165.62 FICA Taxes Payable Federal Unemployment Taxes Payable 12.99 116.91 State Unemployment Taxes Payable