The following is a payroll sheet for Stellar 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 $0\mathrm{.}8\%$ and the maximum for both is $$7\mathrm{.}000.$ Assume a $10\%$

federal income tax rate for all employees and a $7\mathrm{.}65\%$ FICA tax on employee and employer on a maximum of $$142,800.$ In addition,

$1\mathrm{.}45\%$ is charged both employer and employee for an employee's wages in excess of $$142,800$ per employee.

$($a$)$

Complete the payroll sheet. $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}26.)$ $

$q,$

$$

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 debit entries before credit entries. Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}26.)$

Account Titles and Explanation

Debit

CreditThe following is a payroll sheet for Stellar 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 $0\mathrm{.}8\%$ and the maximum for both is $$7,000.$ Assume a $10\%$

federal income tax rate for all employees and a $7\mathrm{.}65\%$ FICA tax on employee and employer on a maximum of $$142,800.$ In addition,

$1\mathrm{.}45\%$ is charged both employer and employee for an employee's wages in excess of $$142,800$ per employee.

$($a$)$

Complete the payroll sheet $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}26.)$