Stark Company has five employees. Employees paid by the hour earn $14 per hour for the regular 40-hour workweek and $19 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 6.2% of the first $128,400 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% 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. b, c, d & e. Prepare the August 31 journal entry to: b. Record the accrued biweekly payroll and related liabilities for deductions. c. Record the employers cash payment of the net payroll of part b. d. Record the employers 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.

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

Employee	Cumulative Pay (Excludes Current Period)	Current Period Gross Pay			FIT Withholding	FUTA	FICA S.S. Employee	FICA Medicare Employee	Employee Plan Withholding	Employee Net Pay
		Pay Type	Pay Hours	Gross Pay	SIT Withholding	SUTA	FICA S.S. Employer	FICA Medicare Employer	Employer Plan Expense
Kathleen	$127,450.00	Salary		$7,000.00	$3,100.00
					740.00
Anthony	6,000.00	Salary		1,520.00	124.00				76.00
					42.00				152.00
Nichole	17,300.00	Regular	80		154.00
		Overtime	11		47.00
Zoey	6,500.00	Regular	80		144.00
		Overtime	7		44.00
Gracie	5,050.00	Regular	70	980.00	134.00
		Overtime			43.00
Totals	$162,300.00				$3,656.00
					916.00

Req B Record the August 31 journal entry for the accrued biweekly payroll and related liabilities for deductions.

Req C Record the August 31 journal entry for the employers cash payment of the net payroll of part b.

Req D Record the employer's payroll tax expense related to the August 31 payroll.

Req E Record the employee's benefit expense related to the August 31 payroll.

Req F Record the August 31 journal entry to pay all liabilities (except net payroll in part c) for this biweekly period.