The following is a payroll sheet for Headland 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) Your answer is partially correct. Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Income Tax Withholding 90 FICA 68.85 $ 80 61.20 State Unemployment Tax 9 $ 8 Federal 7.2 6.4 100 76.50 10 8 170 130.05 17 13.6 1340 1025.10 134 107.2 1690 1292.85 169 135.2 3470 2654.55 347 277.6 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.) Account Titles and Explanation Salaries and Wages Expense FICA Taxes Payable Withholding Taxes Payable cash Debit 34700 Credit 2654.55 3470 28575.45