The following is a payroll sheet for Vaughn 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) Your answer is partially correct. Complete the payroll sheet. (Round answers to 2 decimal places, e.g. 15.26.) Earnings to Aug. 31 September Earnings Income Tax Withholding Name B. D. Williams $6,800 $900 $ $ 90 $ D. Raye 6,300 800 80 K. Baker 7,400 1,200 120 F. Lopez 14,700 1,800 180 A. Daniels 116,600 12,900 918.65 B. Kingston 121,300 16,400 678 Total $ 273100 $ 34000 2066.65 UA Unemployment Tax Income Tax Withholding FICA State Federal $ 90 $ $ 68.85 2 $ $ 1.6 80 61.2 7 5.6 120 91.8 0 180 137.7 918.65 187.05 0 O 678 237.8 0 0 $ $ 2066.65 $ $ 784.4 $ $ 9 $ $ 7.2 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.) Debit Credit Account Titles and Explanation Salaries and Wages Expense 34000 Withholding Taxes Payable 2066.65 FICA Taxes Payable 784.4 Cash 31148.95