The following is a payroll sheet for Sarasota 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. Name B.D. Williams Earnings to Aug. 31 $6,800 September Earnings $800 $ Income Tax Withholding 80 $ FICA 61.20 53.55 120 84.15 D. Raye 6,700 700 70 K. Baker 7,700. 1,200 F. Lopez 14,500 1,900 180 190 A. Daniels 116,400 B. Kingston 121,300 Total 153.00 13,200 1320 834.50 15,600 1560 578.00 275400 $ 33600 3360 1764.40 0 Income Tax Withholding 80 70 FICA 61.20 $ 53.55 0 120 84.15 0 190 153.00 00 1320 50 1560 834.50 578.00 State Unemployment Tax 1 6. 3360 $ 1764,40 $ 7 Federal 0.80 4.80 5.60 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 jest Wipes Expense Withholding Taxes Payable FICA Table Call Debit Credit 33600.00 3360.00 1764.40 28475.60