The following data for Throwback Industries Inc. relate to the payroll for the week ended December 9, 20Y8:

Employee

Hours Worked

Hourly Rate

Weekly Salary

Federal Income Tax

Retirement Savings

Aaron

43

$70

$689.44

$115

Cobb

43

58

539.92

125

Clemente

45

64

668.44

135

DiMaggio

39

52

377.80

0

Griffey, Jr.

48

64

749.08

145

Mantle

$1,700

317.45

135

Robinson

38

53

387.32

145

Williams

2,100

426.24

140

Vaughn

48

64

770.08

50

Employees Mantle and Williams are office staff, and all of the other employees are sales personnel. All sales personnel are paid 1 times the regular rate for all hours in excess of 40 hours per week. The social security tax rate is 6.0%, and Medicare tax is 1.5% of each employees annual earnings. The next payroll check to be used is No. 901.

	Required:
1.	Prepare a payroll register for Throwback Industries Inc. for the week ended December 9, 20Y8. Assume the normal working hours in a week are 40 hours. Enter amounts as positive numbers. Round your intermediate calculations and final answers to two decimal places.
2.	Journalize the entry to record the payroll for the week. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. If required, round your answers to two decimal places.