The Modica Spa pays its employees time and half for all hours in excess of 40 hours per week. Employees are paid every Friday. The following information is from the payroll register for December 4. All employees are single. Number the checks beginning with 213 Compute the Federal Income Tax withholding by using Figure 8-4a and Figure 8-4b. Hours Pay # of Health United Cumulative Name Worked Rate Allowances Insurance Way Earnings J. Call 41 $10.00 0 $25 $15,936 D. Allen 42 9.00 1 25 18,576 K. Marri 39 12.00 2 25 22,464 R. Matso 44 600/wk 2 25 $10 31,137 T. Willis 40 795/wk 3 25 15 87,300 The Social Security tax rate is 6.2% and the Medicare tax rate is 1.45%. Required: 1. Complete the payroll register for this pay period. Round your answers to the nearest cent. Payroll Register for Period Ended Earnings Taxable Earnings Deductions # Federal Income Unemploy. Cumulative Comp. Total Social Security Tax Health Name Allow. M/S Regular Overtime Social Security Total Medicare Tax United Way Tax Insurance Total Net Pay Check No. 1. Cali 0 S S D. Allen 1 S S K. Marni 2 S R. Matso 2 S T. Willis 3 S 2. Journalize the entry for payroll for this pay period. If an amount box does not require an entry, leave it blank. Page: 3 DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 Dec. 4 1 2 2. 3 3 4. 4 5 5 6 6 7 7