The following is a payroll sheet for Ayayai Imports for the month of September 2025. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $142,800. In addition, 1.45% is charged both employer and employee for an employee's wages in excess of $142,800 per employee. (a) Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Name Earnings to Aug. 31 September Earnings B. D. Williams $6,800 $900 D. Raye 6,300 800 K. Baker 7,400 1,200 F. Lopez 14,700 1,800 A. Daniels B. Kingston Total +A 131,000 135,700 $ 12,900 16,400 Incom Withh EA $ Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Unemployment Tax ome Tax hholding +A +A $ FICA EA +A $ State +A +A $ Fed Make the necessary entry to record the payment of the payroll. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. Round answers to 2 decimal places, e.g. 15.26.) Account Titles and Explanation Debit Credit