The following is a payroll sheet for Otis 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 employees 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 Name September Earnings Income Tax Withholding FIC) B.D. Williams $6,800 $ 800 $ $ $ D. Raye 6,500 700 K. Baker 7,600 1.100 F. Lopez 13,600 1.900 A. Daniels 116.900 13,000 Kingston 121,900 16,000 Total $ $ $ 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 List of Accounts Make the entry to record the payroll tax expenses of Otis Imports. (Round answers to 2 decimal places, eg. 15.25. 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 List of Accounts Make the entry to record the payment of the payroll liabilities created. Assume that the company pays all payroll liabilities at the end of each month. (Round answers to 2 decimal places, eg. 15.25. 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