Three Mules, Inc., is preparing its payroll entries for the weekly period for November 18 th, 2022 . The company's four employees are Harry, Joseph, Benito and Winston. The company is subject to a 5.4% state unemployment tax (SUTA) rate. Social Security has a $147,000 upper wages base limit. As a California employer, the company is also subject to a .1\% ETT (FUTA tax base), and the employees are subject to the 1.1% SDI (up to $145,600 ). The gross pay for each employee, their gross pay till this period, along with their state and federal withholding amounts are as follows: What is the net pay for each employee for the week? Prepare the summary journal entries for the recording of the payroll expense and related payroll tax expenses