The payroll records of Airtech Solutions, Ltd. are provided for the period ended December 7:

Required:

Compute the necessary information for the payroll journal entries.

Complete the entry to accrue the payroll.

Complete the entry to record the payroll tax expense.

PLEASE show all you work so it is easier to understand, thank you!

Employee	Earnings to End of Previous Week	Gross Pay	Federal Income Taxes	Medical Insurance Deduction	Union Dues	United Way	State Income Taxes
R. Arthur	$54,000	$1,200	$160	$125	$15	$30	42
J. Baines	6,500	900	102	125	15	25	32
T. Carter	8,500	750	85	125	15	15	26
J. Hess	116,800	2,500	450	150	-0-	50	90
L. Vang	145,000	2,900	580	150	-0-	50	105
Totals

The FICA Social Security compensation limit is $118,500. The state unemployment tax rate is 5.4% on the first $9,000 paid to each employee.

Employee	FICA SS wage base for pay period	FUTA wage base for pay period	SUTA wage base for pay period	FICA Medz wage base for pay period
R. Arthur
J. Baines
T. Carter
J. Hess
L. Vang
Total wage base
Tax rate
Accrued taxes

(NOTE: Be sure to limit the amount of the wage base for the annual limitation)

Record the payroll for the period
Record the employer payroll taxes for the period