The following is a payroll sheet for Flounder 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 taxon 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. Earnings to Aug. 31 Name September Earnings Income Tax Withholding B.D. Williams $6,700 $900 $ D. Raye 6,400 800 K. Baker 7.400 1,000 F. Lopez 14,000 1,900 190 A. Daniels 115,300 14,000 B.Kingston 120,400 16,400 Total $ $ $ Make the necessary entry to record the payment of the payroll. (If no entry is required, select "No Entry" for the account title Unemployment Tax FICA State Federal $ $ 145.35 0 O $ $ $ 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 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Salaries and Wages Expense Withholding Taxes Payable FICA Taxes Payable Cash 1