The following is a payroll sheet for Pina 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) Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Earnings to Aug. 31 $6,900 Name September Earnings Income Tax Withholding B. D. Williams $900 $ D. Raye 6,800 800 K. Baker 7,500 1,100 F. Lopez 12,200 2,000 A. Daniels 117,600 13,100 B. Kingston 122,400 16,900 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 o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Unemployment Tax Income Tax Withholding FICA State Federal $ $ $ $ $ $ $ $ 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 Debit Credit