The following data for Throwback Industries Inc. relate to the payroll for the week ended December 9 . Required: 1. Prepare a payroll summary for Throwback industries inc. for the week ended December 9 . Assume the nomal working hours in a week are 40 . hours. Enter amounts as positive numbers and round your intermediate calculations and final answers to the nearest whole cent (two decimal places). 2. Joumalize the entry to record the payroll for the week. If required, round your answers to two decimal places. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 111 Accounts Receivable 610 Interest Revenue 112 Interest Receivable 113 Notes Receivable EXPENSES 115 Inventory 510 Cost of Goods Sold 116 Supplies 520 Office Salaries Expense 118 Prepaid Insurance 521 Sales Salaries Expense 120 Land 524 Depreciation Expense-Building 123 Building 525 Delivery Expense 124 Accumulated Depreciation-Building 526 Repairs Expense 125 Office Equipment 529 Selling Expenses 126 Accumulated Depreciation-Office Equipment 531 Rent Expense 532 Depreciation Expense-Office Equipment LIABILITIES 533 Insurance Expense 210 Accounts Payable 534 Supplies Expense 213 Interest Payable 535 Payroll Tax Expense 214 Notes Payable 538 Cash Short and Over 215 Salaries Payable 539 Product Warranty Expense 216 Social Security Tax Payable 540 Miscellaneous Expense 217 Medicare Tax Payable 710 Interest Expense 218 Employees Federal Income Tax Payable 221 Bond Deductions Payable 224 Federal Unemployment Tax Payable 225 State Unemployment Tax Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary 2. Joumalize the entry to record the payroll for the week. If required, round your answers to two decimal places. Refer to the Chart of Accounts for exact wording of account titles