The flowing is a payroll sheet for Blue Imports for the month of September $2025.$ The company is allowed a $1\%$ unemployment compensation rate by the state; the federal unemployment tax rate is $0\mathrm{.}8\%$ and the maximum for both is $$7\mathrm{.}000.$ Assume a $10\%$ federal income tax rate for all employees and a $7\mathrm{.}65\%$ FICA tax on employee and employer on a maximum of $$142,800.$ In addition, $1\mathrm{.}45\%$ is charged both employer and employee for an employee's wages in excess of $$142,800$ per employee.

$($a$)$

Complete the payroll sheet. $($Round answers to $2$ declmol ploces, eg$.15\mathrm{.}26.)$

Make the necessary entry to record the payment of the payroll. $($If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. Round answers to $2$ decimal places, e$..15\mathrm{.}26.)$

Account Titles and Explanation

Debit

Credit

Salaries and Wages Expense

Withholding Taxes Payable

FICA Taxes Payable

Cash