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 tax on employee and employer on a maximum of $128.400. In addition, 145% is charged both employer and employee for an employee's wages in excess of $128,400 per employee. Complete the payroll sheet. (Round answers to 2 decimal places, eg. 15.26.) Earnings to Aug. 31 September Earnings Income Tax Withholding Name B.D. Williams $6,700 $900 80 D. Raye 6,400 800 70 K. Baker 7.400 1,000 110 F. Lopez 14,000 1.900 190 A. Dantels 115,300 14,000 1370 B. Kingston 120,400 16,400 1560 Total $ 270200 $ 35000 $ 3380 Complete the payroll sheet. (Round answers to 2 decimal places, eg. 15.26.) Unemployment Tax Income Tax Withholding FICA State Federal $ 80 612 $ 8 70 53.55 7 110 84.15 11 0 190 145.35 19 0 1370 849.65 137 0 1560 548.6 156 0 3380 1742.5 338 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 33800 Withholding Taxes Payable 3380 FICA Taxes Payable 17425 Cash 28677.5