The following is a payroll sheet for Shamrock 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. D. Raye 6,500800 K. Baker 7,700 1,200 F. Lopez 14,700 2,000 A. Daniels 117,600 12,200 B. Kingston Total $ $ $ 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 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)