The following is a payroll sheet for Oriole 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. Unemployment Tax \begin{tabular}{l} FICA \\ \hline \hline 61.20 \\ \hline \hline \end{tabular} StateFederal$1.60 \begin{tabular}{||r|} \hline 53.55 \\ \hline \hline \end{tabular} \begin{tabular}{|l|} \hline 5.00 \\ \hline \end{tabular} \begin{tabular}{|l|} \hline 4.00 \\ \hline \end{tabular} \begin{tabular}{||r|} \hline 84.15 \\ \hline \hline \end{tabular} i i \begin{tabular}{||c||} \hline 145.35 \\ \hline \hline \end{tabular} 901.50 i i 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 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all deb entries before credit entries. Round answers to 2 decimal places, e.g. 15.26.)