une Payroll Process Assume the following: 1. FICA OASDI is 6.2% on $127,200; FICA Medicare is 1.45% on all earning 2. Federal income tax is calculated from Figure 7.2. 3. State income tax is 9% of gross pay. 4. Union dues are $11 biweekly. 5. The SUTA rate is 5.0% and the FUTA rate is 0.6% on earnings up to $7,000 et B You gathered the following data from time cards and individual emnlau earnings records. Your tasks are as follows: 1. On December 5, 201X, prepare a payroll register for this biweekly payroll. 2. Calculate the employer taxes of FICA OASDI, FICA Medicare, FUTA, and SUTA. 3. Journalize the Payroll Register and the employer's tax liability. Employee Akin, Joan Gus, Napp Mayo, Jules Sams, Phil Allowance and Marital Status S-3 S-1 2 S- Cumulative Earnings Before This Payroll $37,400 47,500 6 4,300 4,200 Biweekly Salary $1,560 2,000 2,070 800 Check No. Department 30 Production 31 Office 32 Production 33 Office S-1 Figure 7.2 Wage Bracket Tables SINGLE Person-BTWEEKLY Payroll Period For Wages Paid through December 31, 201x) And the wages are And the number of withholding awance thheld is 0% m surn Lumiao = HUB U 9mw mamw baaaa 1. 1.360 1.440 1 1,410 1420 1.44 1.460, 14 150 1.50 14 1.366 gooooooooool msnsnpBnB9%BB%nam 555 WwWWEDEuun oooooooooooooooooor msnmu B %8%9 w 159 1.540 1560 1 DD 1,620 | 1.64C 1.LA 1.580 aooooooooooooooopocoopE BHE B mmmm%%%%mw 190 Tags mum % 1.7Cu 17 640 1.660 1.6.50 1.700 1.720 174 1.70 1.The 1.80 12 1.40 1.66 18 E- 126 141 14 173 155 155 1360 1.70 1.BDC 1.820 1.40 11.60 1) 1,900 | 1070 1940 | 1,25 10 2000 2020 1. 90g 19 15: 1.40 1060 10 31 174 31 2 Cool , 2040 24 316 321 32E 200 5 15 130 107 133 195 11 199 LED 2. OBO 26 200 2. Peo 25 16 113 116 335 | 119 $2,100 and over Use Table 2a) for a SINGLE person on page 45. Also see the instructions on page 43 Use Table 2[a) for a SINGLE person on page 45. Also