The following is a payroll sheet for Blossom Imports for the month of September 2020 . 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 $128,400. In addition, 1.45% is charged both employer and employee for an employee's wages in excess of $128,400 per employee. (a) Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Withholding 70 53.55 6.00 4.80 120 91.80 0 0 200 153 0 0 1,200 \begin{tabular}{|l||} \hline 918 \\ \hline \end{tabular} 0 0 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.)