Crane Company has the following data for the weekly payroll ending January 31. Hours Hourly Rate Health Insurance M T W T F. S Federal Income Tax Withholding $32 Employee L. Helton 8 7 8 00 7 10 2 $12 $10 R. Kenseth 7 8 7 7 7 4 14 36 25 D. Tavaras 9 10 8 8 8 0 15 54 25 Employees are paid 1.5 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $127,200 of gross earnings. Crane Company is subject to 5.4% state unemployment taxes and 0.8% federal unemployment taxes on the first $7,000 of gross earnings. Prepare the payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) Earnings Employee Total Hours Regular Overtime L. Helton 42 $ R. Kenseth 40 D. Tavaras 43 Totals $ $ Prepare the payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) CRANE COMPANY Payroll Register For the Week Ending January 31 Deductions Gross Pay FICA Taxes Federal Income Taxes Health Insurance $ $ $ $ $ Prepare the payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) Deductions eral Income Taxes Health Insurance Total Net Pay $ $ $ $ $ $ Prepare the journal entries to record the payroll and Crane's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 15.25.) Debit Credit Date Account Titles and Explanation Jan. 31 (To record payroll) Jan. 31 (To record payroll tax expense.)