The following data for Center Pointe Co. relate to the payroll for the week ended December 7, 2008: Hours Hourly Weekly Federal Salary Income Tax U.S.Savings Bonds $28.00 22.00 $354.20 $15. 18.00 $2 150.00 19 20 $2,150.00 537.50 176.40 108.00 224.44 108.80 242.00 43.20 70. 10. 46. 45, 40. 15.00 22.50 16.00 1,100.00 12.00 15. Employees C and H are office staff, and all of the other employees are sales per- sonnel. All sales personnel are paid 1/2 times the regular rate for all hours in ex- cess of 40 hours per week. The social security tax rate is 6.0% on the first $100,000 of each employee's annual earnings, and Medicare tax is 1.5% of each employee's annual earnings. The next payroll check to be used is No. 981. Instructions 1. Prepare a payroll register for College Publishing Co. for the week ended Decem- ber 7, 2006, oN THE SHEET PROUDED. 2. Jounalize the entry to record the payroll for the week