The following data for Butler Co. relate to the payroll for the week ended March 30, 2023:

Employee	Hours Worked	Hourly Rate	Weekly Salary	Withheld Income Tax (10%)	Accumulated Earnings, Mar. 23
01	44	$11.00			$ 5,280
02			2,000		24,000
03	50	10.00			4,320
04	40	13.00			6,240
05	40	11.00			5,280
06			2,500		30,000
07			3,000		36,000
08	40	15.00			4,800
09	40	15.00			4,800
10	42	15.00			5,760
11	42	14.00			6,720
12	32	12.00			3,840
13	44	13.00			4,320
14	42	16.00			7,680
15	40	11.00			4,080

Employees 02, 06, and 07 are office staff and all the other employees are sales personnel. All sales personnel are paid 1- times the regular rate for all hours more than 40 hours per week. The FICA tax rate is 6.20% of the first $160,200 and the Medicare tax rate is 1.45%. The Medicare tax is unlimited, and Income Tax Withheld is 10% of the Gross Earning. Employees 08, 09 & 10 are drivers.

Instructions

1. Enter the appropriate information in the payroll register.
2. Journalize the entry to record the payroll expense for the week.
3. Record the employers payroll taxes in the general journal. Employers payroll taxes include FICA tax of 6.20%, and Medicare tax of 1.45%, Disability Insurance tax .3%, and Driver Insurance $0.30. The employer also pays unemployment taxes of 5.40% for the state and .6% for the federal.
4. Prepare the journal entry to record the payment of the payroll taxes and the withheld income tax withheld.