Tristan Industries has the following numbers for its payroll for November 15. . Federal income tax is $3,780 Gross pay is $42,000 . State income tax is $2,100 . FICA is $3,213 FUTA is $252 . SUTA is $2,268 Prepare the journal entries to accrue the employee's payroll and the payroll tax expense on November 15. Account Title and Explanation Date Debit Credit Southern Products, Inc. pays its employees every Friday for the week before. The following payroll register represents the pay period ended Friday February 23, 2018. Employees are paid time and a half for all hours in excess of 40 hours per week. Assume the federal income tax rate is 9%, state income tax rate is 6% and FICA is 7.65%. Union dues are $10 per week, and health insurance is $25 per week. Complete the payroll register presented below. EARNINGS DEDUCTIONS NET PAY Health Total Net Pay Dues Insurance Deductions Name Hourly Hours Regular Overtime Gross Federal State FICA Tax Union Earnings Earnings Earnings Income Income Wage Sam $15.00 45 Clara $25.00 27 Hector $18.00 45 Bina $22.00 40 Sarah $27.00 52 Total Tax Tax