VaughnCompany has the following data for the weekly payroll ending January 31.

Hours

Employee M T W T F S Hourly Rate Federal Income Tax Withholding HealthInsuran

L. Helton 9 7 9 7 10 2 $12. $32 $10

R. Kenseth 7 9 7 7 8 5 14 39 27

D. Tavaras 10 10 8 8 8 0 15 54 26

Employees are paid1.5times the regular hourly rate for all hours worked in excess of40hours per week. FICA taxes are7.65% on the first $127,200of gross earnings.VaughnCompany is subject to5.4% state unemployment taxes and0.8% federal unemployment taxes on the first $7,000of gross earnings.

Prepare the journal entries to record the payroll andVaughn'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.)

Date Account Titles and Explanation Debit Credit

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

(To record payroll)

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

(To record payroll tax expense.)