The completed Payroll Register for the February and March biweekly pay periods is provided, assuming benefits went into effect as anticipated. Required: 1. Using the payroll registers, complete the General Journal entries as follows:

February 7	Journalize the employee pay.
February 7	Journalize the employer payroll tax for the February 7 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
February 12	Issue employee pay.
February 21	Journalize the employee pay.
February 21	Journalize the employer payroll tax for the February 21 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base.
February 26	Issue employee pay.
February 26	Issue payment for payroll liabilities.
March 6	Journalize employee pay.
March 6	Journalize employer payroll tax for the March 6 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
March 11	Issue employee pay.
March 20	Journalize employee pay.
March 20	Journalize employer payroll tax for the March 20 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed FUTA or SUTA wage base.
March 25	Issue employee pay.

2. Post all journal entries to the appropriate General Ledger accounts.

Run Date P/R end date 02/07/2021 02/07/2021 Company Name: Check Date: Prevosti Farms and Sugarhouse 02/12/2021 Name Filing Status Dependents Hourly Rate or Period Wage No. of Regular Hours No. of Overtime Hours No. of Holiday Hours Commissions Gross Earning 401(k) Section 125 Child C MJ $ 35 $ S S 35 150.00 135.00 150.00 MJ 35 5 Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz 3