The payroll register for a payroll period for Ceramic Company has been completed. Assume the following payroll tax rates: FICA-OASDI tax, 6.2% on the first $118,500 of earnings. FICA-Medicare tax, 1.45% on all earnings State unemployment tax, 5.4% on the first $7,000 of earnings. Federal unemployment tax, 0.6% on the first $7,000 of earnings. 1. Journalize the payroll for the October 31, 20XX pay period. 2. Journalize Ceramic Company's expenses for employer payroll taxes for the pay period. 3. Journalize the payment to employees. 4. Journalize the payment of withholdings and employer taxes. Withholdings Check Beginning Cumulative Earnings $ 77,000.00 112,000.00 48,000.00 61,000.00 0 $ 298,000.00 Earnings Current Period Earnings $4,500.00 7,200.00 3,300.00 3,300.00 4,500.00 $ 22.800.00 Ending Cumulative Earnines $ 81,500.00 119,200 51,300.00 64,300.00 4,500.00 $ 320,800.00 BOL OASDI $ 279.00 403.00 201.60 204.60 279.00 $ 1,370.20 Medicare $ 65.25 104.40 47.85 47.85 65.25 $330.60 Income Tax $ 900.00 1,200.00 600.00 850.00 1,100.00 $4,650.00 Health United Insurance Way $90.00 $15.00 144.00 44.00 35.00 35.00 66.000 .00 66.00 20.00 90.00 0.00 $ 456.00 $70.00 Total Withholdings $1,349.25 1,886.40 918.45 1,188.45 1,534.25 $6,876.80 Net Pay $ 3,150.75 5,313.50 2,381.55 2,111.55 2,965.75 $ 15923.20 802 803 Salaries and Wages Expense $ 4,500.00 7,200.00 3,300.00 3,300.00 4,500.00 $ 22,800.00 804 805