The following information as to earnings and deductions for the two$-$week pay period ended January $15,$ was taken from Zcom Inc.$\text{'}$s payroll records.

a$)$ Fill in the table below assuming that the income tax rate is $13\%,$ FICA Social Security is calculated at $6\mathrm{.}20\%,$ and FICA Medicare at $1\mathrm{.}45\%.$ Please make sure your final answer$($s$)$ are accurate to $2$ decimal places.

$\backslash$table$[[$Employee$,$Gross pay,Federal income taxes,FICA Social Security,FICA Medicare Total deductions,Net pay$],[$Travis McAllister,$900,117,,,],[$Jack Tasker,$800,104,,,],[$George Hemphill,$800,104,,,],[$Total$,2,500,325,,,]]$

b$)$ Prepare the journal entry to record the payroll. Enter an appropriate description, and enter the date in the format dd$/mmm($i$.$e$.,15/$Jan$).$

$\backslash$table$[[$General Journal,Page G$1],[$Date$,$Account$/$Explanation$,$PR$,$Debit,Credit,,$],[,,,,,,],[+-,,,,,,],[,,,,,,]]$