Stark Company has five employees. Employees paid by the hour receive a $11 per hour pay rate for the regular 40-hour workweek plus one and one-half times the hourly rate for each overtime hour beyond the 40 hours per week. Hourly employees are paid every two weeks, but salaried employees are paid monthly on the last biweekly payday of each month. FICA Social Security taxes are 6.2% of the first $117,000 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee. The company has a benefits plan that includes medical insurance, life insurance, and retirement funding for employees. Under this plan, employees must contribute 5 percent of their gross income as a payroll withholding, which the company matches with double the amount. Following is the partially completed payroll register for the biweekly period ending August 31, which is the last payday of August.

a.	Complete this payroll register by filling in all cells for the pay period ended August 31. (Round your answers to 2 decimal places.)

b.

Prepare the August 31 journal entry to record the accrued biweekly payroll and related liabilities for deductions. (Round your answers to 2 decimal places.)

aug.31- Record the August 31 journal entry for the accrued biweekly payroll and related liabilities for deductions. Record the August 31 journal entry for the employers cash payment of the net payroll of part b. Record the employer's payroll tax expense related to the August 31 payroll Record the employee's benefit expense related to the August 31 payroll. Record the August 31 journal entry to pay all liabilities (except net payroll in part c) for this biweekly period

FICA current Period Gross FIT FICA S.S. Medicare Pay FUTA. Withholding Employee Employee Employee Plan Withholding Employee Cumulative Pay Employee (Excludes Current Period) Pay Pay SIT Gross Pay Type Hours Withholding Net Pay FICA S.S. Medicare Employer Plan FICA. SUTA Employer Employer Expense 3,250.00 7,000.00 Kathleen 116,150.00 Salary 800.00 130.00 750.00 6,150.00 Salary 45.00 160.00 17,500.00 50.00 Overtime 11 150.00 6,650.00 47.00 Overtime 1,364.00 140.00 Regular 124 5,200.00 46.00 Overtime 3,830.00 0.00 0.00 0.00 Totals 151,650.00 0.00 988.00 0.00 0.00 0.00 0.00