us and 0.8% federal unemployment axes on the fhrst $ 7,000 of gross earnings. Instructions (o) Prepare the journal entries to record the payroll and Ramirezs payroll tax expense. E11-12 Selected data from a February payroll register for Sutton Company are presented payroll register for the weekly payroll C below. Some amounts are intentionally omitted. Gross earnings: Regular Overtime s (3) State income taxes Union dues Total deductions $9,100 100 7,595 Net pay Account debited: Total Deductions: (5) Salaries and wages expense $ 765 1,140 FICA taxes Federal income taxes FICAtaxes are 7.65%. State income taxes are 4% ofgrossearnings. Instructions a) Fill in the missing amounts. ournalize the February payroll and the payment of the payroll E11-13 Accord ing to a payroll register summary of Frederickson Company, the amount of and $750.00 was not subject to state and federal unemploy- e Accordin oial gross pay in December was $850,000, of which $80,000 was not subject to