Town Company had the following partially completed payroll register: Requirement 1. Complete the payroll register. Round to two decimals. (Round all amounts to the nearest cent. Abbreviations used: Beg. = Beginning; Cum. Cumulative; Earn. = Earnings; Exp. = Expense; Med. = Medicare; Ins. = Insurance; With. = Withholdings; Chk = Check.) Earnings Withholdings Salaries Beg. Current Ending and Cum. Period Cum. Income Health United Total Net Earn. Earn. Earn. OASDI $ 84,000 $ 4,500 $ 88,500 $279.00 $ 65.25 $ 1,665 $ 131,000 6,500 137,500 117.80 Med. Tax Ins. Way With. Pay Chk No. Wages Exp. 90 $ 94.25 1,430 130 58,000 3,500 61,500 217.00 50.75 1,295 70 0 15 $ 2,114.25 $ 2,385.75 801 45 1,817.05 1,632.75 $ 4,500 4,682.95 802 6,500 1,867.25 803 3,500 62,500 4,400 66,900 272.80 63.80 0 5,000 5,000 310.00 72.50 968 1,100 88 30 1,422.60 2,977.40 804 4,400 100 0 1,582.50 3,417.50 805 $ 335,500 $ 23,900 $359,400 $1,196.60 $ 346.55 $ 6,458 $ 478 $ 90 $8,569.15 $15,330.85 5,000 $23,900 Requirement 2. Journalize Town Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the nearest cent. Record debits first, then credits. Select the explanation on the last line of the journal entry table.)