Stark Company has five employees. Employees paid by the hour earn $$10$ per hour for the regular $40-$hour workweek and $$15$ 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.

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

Complete this payroll register by filling in all cells for the pay period ended August $31.$

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

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.

View journal entry worksheet

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[/,1,$August $31,$Salaries $($or Wages$)$ expense,,$],[,,$Employee federal income taxes payable,,$],[,,$Employee state income taxes payable,,$],[,,$FICA$-$Social security taxes payable,,$],[,,$FICA$-$Medicare taxes payable,,$],[,,$Employee benefits plan payable,,$],[,,$Salaries $($or Wages$)$ payable,,$],[,2,$August $31,$Salaries $($or Wages$)$ payable,,$],[,,$Cash,,$],[/,3,$August $31,$Payroll taxes expense,,$],[,,$FICA$-$Social security taxes payable,,$],[,,$FICA$-$Medicare taxes payable,,$],[,,$Federal unemployment taxes payable,,$],[,,$State unemployment taxes payable,,$],[$l$,4,$August $31,$Employee benefits expense,,$],[,,$Employee benefits plan payable,,$],[$is$,5,$August $31,$Employee federal income taxes payable,,$],[,,$Employee state income taxes payable,,$],[,,$FICA$-$Social security taxes payable,,$],[,,$FICA$-$Medicare taxes payable,,$],[,,$Employee benefits plan payable,,$],[,,$Federal unemployment taxes payable,,$],[,,$State unemployment taxes payable,,$]]$