Sunland Hardware has four employees who are paid on an hourly basis plus time-and-a-half for all hours worked in excess of 40 a weck. Payroll data for the weck ended March 15, 2022, are presented below. Abel and Hager are married. They claim 0 and 4 withholding allowances, respectively. The following tax rates are applicable: FICA 7.65\%, state income taxes 3%, state unemployment taxes 5.4%, and federal unemployment 0.6%. Journalize the payroll on March 15, 2022, and the accrual of employer payroll taxes. (Round answers to 2 decimol places, eg. 15.25. Credit account titles are outomatically indented when amount is entered. Do not indent manually) Journalize the payment of the payroll on March 16, 2022. (Round answers to 2 decimai places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Journalize the deposit in a Fedenl Reserve bank on March 31, 2022, of the FICA and federal income taxes payable to the government (Round answers to 2 decimal ploces, es. 15.25. Credit account titles are outomatically Indented when omount is entered. Do not indent manualiy