Stark Company has five employees. Employees paid by the hour earn $$14$ per hour for the regular $40-$hour workweek and $$21$ per 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 $6\mathrm{.}2\%$ of the first $$137,700$ paid to each employee, and FICA Medicare

taxes are $1\mathrm{.}45\%$ of gross pay. FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $5\mathrm{.}4\%$ 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 $5\%$ 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 $31.$

Prepare the August $31$ journal entry to:

b$.$ Record the accrued biweekly payroll and related liabilities for deductions.

c$.$ Record the employer's cash payment of the net payroll of part $b.$

d$.$ Record the employer's payroll taxes i

e$.$ Including the contribution to the benefits plan.

f$.$ Pay all liabilities $($except for the net payroll in part c$)$ for this biweekly period.

Answer is not complete.

Complete this question by entering your answers in the tabs below.

Req A

Req $B$ to $E$

Prepare the August $31$ journal entry to:

Note: Round your answers to $2$ decimal places. Do not round your intermediate calculations.

b$.$ Record the accrued biweekly payroll and related liabilities for deductions.

c$.$ Record the employer's cash payment of the net payroll of part b$.$

d$.$ Record the employer's payroll taxes including the contribution to the benefits plan.

e$.$ Pay all liabilities $($except for the net payroll in part c$)$ for this biweekly period.