Selected data from a February payroll register for Concord Company are presented below. Some amounts are intentionally omitted. Gross earnings: Regular Overtime Total Deductions FICA taxes Federal income taxes $9,800 (1) $(2) $820 1,228 State income taxes Union dues Total deductions Net pay Account debited: Salaries and wages expense FICA taxes are 7.65%. State income taxes are 4% of gross earnings. $(3) 200 $(4) $8,042 (5) 4

Selected data from a February payroll register for Concord Company are presented below. Some amounts are intentionally omitted. FICA taxes are 7,65\%, State income taxes are 4% of gross earnings