StreamStream Company had the following partially completed payroll register:

1.	Complete the payroll register. Round to two decimals.
2.	Journalize StreamStream Company's salaries and wages expense accrual for the current pay period.
3.	Journalize StreamStream Company's expenses for employer payroll taxes for the current pay period.
4.	Journalize the payment to employees.
5.	Journalize the payment for withholdings and employer payroll taxes.

Earnings Withholdings Salaries and Total Withholdings Net Check Pay No. Wages Expense OASDI Medicare Beginning Current Ending Cumulative Period Cumulative Earnings Earnings Earndogs $ 82,000 $ 3.900 112,000 7,600 38,000 2,300 60,000 4,400 0 3,000 $ 292,000 $ 21,200 801 802 Income Health United Tax Insurance Way $ 1,170 $ 78 $ 30 3,040 690 1,760 1,200 $ 7,860 $ 424 $ 70 803 804 805 Requirement 2. Journalize Stream Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31 Requirement 3. Journalize Stream Company's expenses for employer payroll taxes for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Date Accounts and Explanation Debit Credit Requirement 4. Journalize the payment to employees. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Requirement 5. Journalize the payment for withholdings and employer payroll taxes. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Earnings Withholdings Salaries and Total Withholdings Net Check Pay No. Wages Expense OASDI Medicare Beginning Current Ending Cumulative Period Cumulative Earnings Earnings Earndogs $ 82,000 $ 3.900 112,000 7,600 38,000 2,300 60,000 4,400 0 3,000 $ 292,000 $ 21,200 801 802 Income Health United Tax Insurance Way $ 1,170 $ 78 $ 30 3,040 690 1,760 1,200 $ 7,860 $ 424 $ 70 803 804 805 Requirement 2. Journalize Stream Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31 Requirement 3. Journalize Stream Company's expenses for employer payroll taxes for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Date Accounts and Explanation Debit Credit Requirement 4. Journalize the payment to employees. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Requirement 5. Journalize the payment for withholdings and employer payroll taxes. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit